Legal Opinion
Lenox, Inc. v. Offerman
Court of Appeals of North Carolina
Decided December 5, 2000No. COA99-1267PublishedCited by 1 opinion
1Opinion of the Court
LEWIS, Judge.
The narrow issue on appeal is whether income received from the complete sale of one of plaintiff’s operating divisions should be classified as business or nonbusiness income for purposes of its corporate tax returns. Plaintiff Lenox, Inc. is a New Jersey-based corporation that does business in several states, including North Carolina. It is engaged in the business of manufacturing and selling various consumer products. Defendant is the North Carolina Secretary of Revenue. In 1970, Lenox formed “ArtCarved” as a separate and distinct operating division devoted exclusively to the…
2Cases cited14 opinions
- Texaco-Cities Service Pipeline Co. v. McGawIllinois Supreme Court · 1998
- Polaroid Corp. v. OffermanSupreme Court of North Carolina · 1998
- Ex Parte Uniroyal Tire Co.Supreme Court of Alabama · 2000
- Laurel Pipe Line Co. v. CommonwealthSupreme Court of Pennsylvania · 1994
- McVean & Barlow, Inc. v. New Mexico Bureau of RevenueNew Mexico Court of Appeals · 1975
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3Cited by1 opinion
- Lenox, Inc. v. OffermanCourt of Appeals of North Carolina · 2000