Legal Opinion
In Re the Appeal of Plushbottom & Peabody, Ltd.
Court of Appeals of North Carolina
Decided April 7, 1981No. 8026SC588PublishedCited by 3 opinions
1Opinion of the Court
BECTON, Judge.
Mecklenburg County’s sole assignment of error raised two questions: Did the property of Plushbottom ever acquire a tax situs in Mecklenburg County? If so, did the property of Plush-bottom lose its tax situs while it was being stitched or laundered outside of North Carolina? Because no constitutional issue has been raised about the right of North Carolina to tax the property under the Commerce Clause or the Due Process or Equal Protection Clauses of the United States Constitution, we turn to the applicable North Carolina Statute, G.S. 105-271, et seq.
The discovery, “assessment,…
2Cases cited5 opinions
- Appeal of Pilot Freight Carriers, Inc.Supreme Court of North Carolina · 1965
- Billings Transfer Corp., Inc. v. County of DavidsonSupreme Court of North Carolina · 1969
- County of Mecklenburg v. Sterchi Bros. Stores, Inc.Supreme Court of North Carolina · 1936
- Appeal of Hanes Dye & Finishing Company, Etc.Supreme Court of North Carolina · 1974
- Texas Co. v. City of Elizabeth CitySupreme Court of North Carolina · 1936
3Cited by3 opinions
- In Re the Appeal of R. J. Reynolds Tobacco Co.Court of Appeals of North Carolina · 1985
- In re Appeal of Bassett Furniture Industries, Inc.Court of Appeals of North Carolina · 1986
- In Re Amusements of Rochester, Inc.Court of Appeals of North Carolina · 2009