Legal Opinion
Stone v. Lynch
Supreme Court of North Carolina
Decided January 30, 1985No. 340PA84Published
1Opinion of the Court
325 S.E.2d 230 (1985)
Rudolph C. STONE and Audrey L. Stone
v.
Mark G. LYNCH, Secretary of the Department of Revenue.
No. 340PA84.
Supreme Court of North Carolina.
January 30, 1985.
Smith, Patterson, Follin, Curtis, James & Harkavy by J. David James, Greensboro, for plaintiffs-appellees.
Rufus L. Edmisten, Atty. Gen. by Myron C. Banks, Sp. Deputy Atty. Gen., Raleigh, for defendant-appellant.
MARTIN, Justice.
The question dispositive of this appeal is whether the strike benefits Mr. Stone received were gifts under N.C.G.S. 105-141(b)(3). This statute provides in part:(b) The words "gross income" do not…
Also in this document: Dissent.
2Cases cited19 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. American Dental Co.Supreme Court of the United States · 1943
- United States v. KaiserSupreme Court of the United States · 1960
- Carolina Helicopter Corp. v. Cutter Realty Co.Supreme Court of North Carolina · 1964
- Exum v. LynchSupreme Court of North Carolina · 1924
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