Legal Opinion
Virginia Electric and Power Company v. Currie
Supreme Court of North Carolina
Decided February 3, 1961No. 459PublishedCited by 5 opinions
1Opinion of the CourtParker, J.
The standard to be applied in a suit to recover a state tax paid under protest is set forth in G.S. 105-267. The relevant part of the statute is: “If upon the trial it shall be determined that such tax or any part thereof . . . , was for any reason invalid or excessive, judgment shall be rendered therefor, with interest, and the same shall be collected as in other cases.”
G.S. 105-134 in effect during the year 1953 is applicable here, not G.S. 105-134 as it now appears due to changes made in later years by the Legislature. VEPCO’S brief is based on G.S. 105-134 in force for the year 1953.
Since…
2Cases cited15 opinions
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- International Harvester Co. v. EvattSupreme Court of the United States · 1947
- Ford Motor Co. v. BeauchampSupreme Court of the United States · 1940
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3Cited by5 opinions
- Taylor v. Twin City ClubSupreme Court of North Carolina · 1963
- Bass v. Mecklenburg CountySupreme Court of North Carolina · 1962
- Gulf Oil Corporation v. ClaytonSupreme Court of North Carolina · 1966
- Clark Equipment Company v. JohnsonSupreme Court of North Carolina · 1964
- American Bakeries Company v. JohnsonSupreme Court of North Carolina · 1963