Legal Opinion
Rigby v. Clayton
Supreme Court of North Carolina
Decided November 20, 1968No. 444PublishedCited by 12 opinions
1Opinion of the CourtBranch, J.
G.S. 105-21 provides:
“Computation of tax on resident and nonresident decedents. — A tax shall be assessed on the transfer of property, including property specifically devised or bequeathed, made subject to tax as aforesaid in this State of a resident or nonresident decedent, if all or any part of the estate of such decedent, wherever situated, shall pass to persons or corporations taxable under this article, which tax shall bear the same ratio to the entire tax which the said estate would have been subject to under this article if such decedent had been a resident of this State, and all his…
2Cases cited16 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- United States v. PerkinsSupreme Court of the United States · 1896
- Maxwell v. BugbeeSupreme Court of the United States · 1919
- Kentucky Railroad Tax CasesSupreme Court of the United States · 1885
11 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Tharalson v. State Department of RevenueOregon Supreme Court · 1978
- In re the Ordinance of Annexation No. 1977-4Supreme Court of North Carolina · 1978
- Broadwell Realty Corp. v. CobleSupreme Court of North Carolina · 1977
- Aronov v. Secretary of RevenueSupreme Court of North Carolina · 1988
- McGinley v. MadiganAppellate Court of Illinois · 2006
7 more not listed; retrieve them via the Exa API.