Legal Opinion
SZABO FOOD SERV., INC., OF NORTH CAROLINA v. Balentines, Inc.
Supreme Court of North Carolina
Decided July 1, 1974No. 28PublishedCited by 13 opinions
1Opinion of the Court
SHARP, Justice.
Prior to 1971 G.S. 105-304, enacted as Section 802, Chapter 291, N. C. Sess. Laws of 1937, required the owner of personal property to list it for taxation but provided that the owner of the equity of redemption in property subject to a chattel mortgage and the vendee of personal property under a conditional sale, or any other sale contract through which title is retained by the vendor as security for the payment of the purchase price, should be considered the owner of the property if he had possession of the property or the right to use it. Since 1971 the listing of personal…
2Cases cited12 opinions
- Cole v. Industrial Fibre Co.Supreme Court of North Carolina · 1931
- Commercial National Bank of Charlotte v. Charlotte Supply Co.Supreme Court of North Carolina · 1946
- Reisinger v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1944
- Hamilton v. . HighlandsSupreme Court of North Carolina · 1907
- Preyer v. ParkerSupreme Court of North Carolina · 1962
7 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- In Re Merritt Dredging Company, Inc., Debtor. Compliance Marine, Inc. v. Kevin Campbell, Trustee--AppelleeCourt of Appeals for the Fourth Circuit · 1988
- In Re Loop Hospital PartnershipUnited States Bankruptcy Court, N.D. Illinois · 1983
- In Re LerchUnited States Bankruptcy Court, C.D. Illinois · 1992
- L. C. Williams Oil Co. v. NAFCO Capital Corp.Court of Appeals of North Carolina · 1998
- Coode v. M & J Financial Corp. (In Re Boling)United States Bankruptcy Court, E.D. Tennessee · 1981
8 more not listed; retrieve them via the Exa API.