Legal Opinion
Lenox, Inc. v. Offerman
Court of Appeals of North Carolina
Decided December 5, 2000No. COA99-1267Published
1Opinion of the Court
538 S.E.2d 203 (2000)
LENOX, INCORPORATED, Plaintiff,
v.
Muriel K. OFFERMAN, Secretary of the North Carolina Department of Revenue, Defendant.
No. COA99-1267.
Court of Appeals of North Carolina.
December 5, 2000.
Wilson & Iseman, L.L.P., by G. Gray Wilson and Robert C. Bowers, Winston-Salem, for plaintiff-appellant.
Attorney General Michael F. Easley, by Assistant Attorney General, Kay Linn Miller Hobart, for defendant-appellee.
LEWIS, Judge.
The narrow issue on appeal is whether income received from the complete sale of one of plaintiff's operating divisions should be classified as business or…
Also in this document: Dissent.
2Cases cited19 opinions
- Texaco-Cities Service Pipeline Co. v. McGawIllinois Supreme Court · 1998
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- Polaroid Corp. v. OffermanSupreme Court of North Carolina · 1998
- Ex Parte Uniroyal Tire Co.Supreme Court of Alabama · 2000
- Western Natural Gas Co. v. McDonaldSupreme Court of Kansas · 1968
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