Legal Opinion
In Re the Appeal of the Maharishi Spiritual Center of America
Court of Appeals of North Carolina
Decided August 20, 2002No. COA01-644PublishedCited by 3 opinions
1Opinion of the Court
WYNN, Judge.
The Maharishi Spiritual Center challenges the North Carolina Tax Commission’s finding that pertinent real and personal property owned by the Spiritual Center is not entitled to an educational *271exemption under N.C. Gen. Stat. § 105-278.4. Because we find that some of the Tax Commission’s findings are not supported by substantial evidence in view of the entire record, we reverse and remand in part.
The Maharishi Spiritual Center operates as a North Carolina nonprofit corporation exempt from state corporate income and franchise tax, sales tax, and federal income tax as a Section…
2Cases cited17 opinions
- Thompson v. Wake County Board of EducationSupreme Court of North Carolina · 1977
- Lackey v. North Carolina Department of Human ResourcesSupreme Court of North Carolina · 1982
- Tate Terrace Realty Investors, Inc. v. Currituck CountyCourt of Appeals of North Carolina · 1997
- In Re the Appeal of Perry-Griffin FoundationCourt of Appeals of North Carolina · 1993
- In Re the Appeal of North Carolina Forestry Foundation, Inc.Supreme Court of North Carolina · 1979
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3Cited by3 opinions
- In Re the University for the Study of Human Goodness & Creative Group WorkCourt of Appeals of North Carolina · 2003
- In Re the Appeal of the Maharishi Spiritual Center of AmericaCourt of Appeals of North Carolina · 2002
- McGladrey & Pullen v. Bd. of CertifiedCourt of Appeals of North Carolina · 2005