Legal Opinion
Trustees of Guilford College v. Guilford County
Supreme Court of North Carolina
Decided March 26, 1941PublishedCited by 7 opinions
1Opinion of the CourtStacy, C. J.
It follows from what is said in Rockingham County v. Elon College, ante, 342, that two of plaintiff’s properties are subject to tax, i.e., the two that are not used in connection with the college, but are held on lease or rented out for profit or gain. These are designated as Lot No. 100 Magnolia Street and Lot No. 918 West Lee Street.
The facts are insufficient to determine with definiteness the taxable status of the house and lot on Friendly Road, the Dolly Madison Birthplace. See Revenue Act of 1939, ch. 310, sec. 600 (4), Public Laws 1939; Harrison v. Guilford County, 218 N. C., 718.…
2Cases cited2 opinions
- Harrison v. . Guilford CountySupreme Court of North Carolina · 1940
- Weinstein v. City of RaleighSupreme Court of North Carolina · 1940
3Cited by7 opinions
- In Re the Appeal of North Carolina Forestry Foundation, Inc.Supreme Court of North Carolina · 1979
- In Re the Vanderbilt University for Judicial Review of the Administrative Decision of the Tax Review Board Relating to North Carolina Income & Franchise Tax AssessmentsSupreme Court of North Carolina · 1960
- Stokes v. SmithSupreme Court of North Carolina · 1957
- State ex rel. Utilities Commission v. Public Staff-North Carolina Utilities CommissionCourt of Appeals of North Carolina · 1982
- Southeastern Baptist Theological Seminary, Inc. v. Wake CountySupreme Court of North Carolina · 1958
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