Legal Opinion
Southminster, Inc. v. Justus
Court of Appeals of North Carolina
Decided August 1, 1995No. COA94-763PublishedCited by 12 opinions
1Opinion of the Court
MARTIN, John C., Judge.
Plaintiffs are religiously affiliated, non-profit corporations operating continuing care facilities for the elderly. Plaintiffs commenced these actions to obtain refunds, pursuant to the provisions of G.S. § 105-164.14(b), of sales and use taxes paid by them. Defendant denied plaintiffs’ entitlement to the exemption on the grounds plaintiffs are not charitable or religious institutions within the meaning of the statute. The cases were consolidated and heard by the trial court in a bench trial.
The evidence at trial, most of which was stipulated by the parties, tended to…
2Cases cited9 opinions
- Appeal of Clayton-Marcus Company, Inc.Supreme Court of North Carolina · 1974
- In Re the Vanderbilt University for Judicial Review of the Administrative Decision of the Tax Review Board Relating to North Carolina Income & Franchise Tax AssessmentsSupreme Court of North Carolina · 1960
- Central Board on Care of Jewish Aged, Inc. v. HensonCourt of Appeals of Georgia · 1969
- Wake County v. IngleSupreme Court of North Carolina · 1968
- Matter of Taxable Status of Property, Etc.Court of Appeals of North Carolina · 1980
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Roberts v. First-Citizens Bank and Trust Co.Court of Appeals of North Carolina · 1996
- Maplewood Community, Inc. v. CraigWest Virginia Supreme Court · 2004
- In re Appeal of Pavillon InternationalCourt of Appeals of North Carolina · 2004
- In Re Appeal of Totsland Preschool, Inc.Court of Appeals of North Carolina · 2006
- In Re the Appeal of the Maharishi Spiritual Center of AmericaCourt of Appeals of North Carolina · 2002
7 more not listed; retrieve them via the Exa API.