Legal Opinion
In Re Appeal of McLean Trucking Co.
Supreme Court of North Carolina
Decided June 16, 1972No. 66PublishedCited by 12 opinions
1Opinion of the Court
LAKE, Justice.
In Case No. 65, decided 10 May 1972, In Re McLean Trucking Co., 281 N.C. 242, 188 S.E. 2d 452, we have held that the tax situs of the interstate vehicles here in question is Winston Township. We affirm that decision.
All references herein to Chapter 105 of the General Statutes, both as to section numbers and as to content, relate to statutes in effect in 1970, not to the 1971 revision of the Machinery Act.
G.S. 105-294 provides:
“All property, real and personal, shall as far as practicable be appraised or valued at its true value in money. The intent and purpose of this section is…
2Cases cited8 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944
- Central Railroad v. PennsylvaniaSupreme Court of the United States · 1962
- New York Ex Rel. New York Central & Hudson River Railroad v. MillerSupreme Court of the United States · 1906
- In Re Appeal of McLean Trucking Co.Supreme Court of North Carolina · 1972
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- In Re the Appeal of AMP Inc.Supreme Court of North Carolina · 1975
- APPEAL OF McLEAN TRUCKING COMPANY, WINSTON-SALEMSupreme Court of North Carolina · 1974
- In re the Ad Valorem Valuation of Property Located at 411-417 West Fourth StreetSupreme Court of North Carolina · 1972
- In Re the Appeal of BosleyCourt of Appeals of North Carolina · 1976
- Appeal of Hanes Dye & Finishing Company, Etc.Supreme Court of North Carolina · 1974
7 more not listed; retrieve them via the Exa API.