Carolina-Atlantic Distributors, Inc. v. Teachey's Insulation, Inc.

ARNOLD, Judge.

First, answering the question raised by plaintiff’s cross-assignment of error, there was no error in dismissal of plaintiff’s cause of action as trustee for the Secretary of Revenue. Inasmuch as plaintiff previously had paid the tax and penalty assessed, the Secretary has no further claim for which plaintiff, or anyone else, might collect as trustee.

The second, and more important, question is presented by defendants’ assignment of error, contending the court erred in ruling that plaintiff could collect the sales tax from defendants. Their position rests solely upon the…