Legal Opinion
Aronov v. Secretary of Revenue
Supreme Court of North Carolina
Decided September 7, 1988No. 336PA87PublishedCited by 18 opinions
1Opinion of the Court
MEYER, Justice.
This case presents an issue of first impression. We decide whether the Secretary of Revenue’s requirement that a nonresident taxpayer reduce his distributive share of his North Carolina partnership’s net operating loss each year by his non-North Carolina income has the effect of imposing a tax on that income in violation of constitutional and legislative authority. The Court of Appeals resolved the issue in favor of the taxpayer. We reverse.
During the years 1975 through 1978, Aaron Aronov (hereinafter “the taxpayer”) was a nonresident of North Carolina, domiciled and residing…
2Cases cited24 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Shaffer v. CarterSupreme Court of the United States · 1920
- Commissioner v. TuftsSupreme Court of the United States · 1983
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
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3Cited by18 opinions
- Brady v. StateNew York Court of Appeals · 1992
- Wal-Mart Stores East, Inc. v. HintonCourt of Appeals of North Carolina · 2009
- McGinley v. MadiganAppellate Court of Illinois · 2006
- Brady v. StateAppellate Division of the Supreme Court of the State of New York · 1991
- In Re the Appeal of the Maharishi Spiritual Center of AmericaCourt of Appeals of North Carolina · 2002
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