Legal Opinion
Appeal of Hanes Dye & Finishing Company, Etc.
Supreme Court of North Carolina
Decided August 30, 1974No. 44PublishedCited by 5 opinions
1Opinion of the Court
BOBBITT, Chief Justice.
We assume, without deciding, it was Hanes’s legal duty under G.S. 105-315 (a) to report the facts to the Forsyth County Tax Supervisor concerning the goods owned by its 106 customers but in its custody on 1 January 1972. By the terms of G.S. 105-315 (b), any person who is required to file such a report but fails to do so becomes obligated for any unpaid portion of the tax assessed plus a penalty of $250.00. However, upon filing the report prescribed by G.S. 105-315(a), Hanes discharged its legal obligation. No statutory provision has been cited which purports to make…
2Cases cited11 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Sayles Biltmore Bleacheries, Inc. v. JohnsonSupreme Court of North Carolina · 1966
- Universal C. I. T. Credit Corp. v. WaltersSupreme Court of North Carolina · 1949
- Montague Bros. v. W. C. Shepherd Co.Supreme Court of North Carolina · 1950
- Appeal of Pilot Freight Carriers, Inc.Supreme Court of North Carolina · 1965
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3Cited by5 opinions
- In Re the Appeal of Plushbottom & Peabody, Ltd.Court of Appeals of North Carolina · 1981
- In re Appeal of Bassett Furniture Industries, Inc.Court of Appeals of North Carolina · 1986
- In Re Appeal of Sas Institute Inc.Court of Appeals of North Carolina · 2009
- In Re Appeal of Sas Institute Inc.Court of Appeals of North Carolina · 2009
- In Re Appeal of Sas Institute Inc.Court of Appeals of North Carolina · 2009