State v. Kennedy

Judge Greene

dissenting.

I respectfully dissent from the majority opinion because I do not believe that our legislature intended for retailers holding tax funds to be bound by the type of trust relationship contemplated in our embezzlement statutes.

The trial court in this case instructed the jury that to find Defendant guilty of the charges against him, they first had to find that “[Old Colony Group, Inc.] was a trustee of the State of North Carolina [and of Gaston County].” The trial court then stated to the jury that “the law of North Carolina provides that sales taxes shall be paid by the…