HOUSING AUTHORITY OF CITY OF WILMINGTON v. Johnson
Supreme Court of North Carolina
Appeal by -defendant from Latham, Special Judge, Marcia Regular Civil Session 1963 of Waice. Tlie plaintiff Housing Authority of the City of Wilmington, North Carolina, instituted this action to' recover sales taxes- paid on purchases o-f isupp-lies- between' 1 July 1961 'and 31 December 1961 .in the sum of 1643.46. A claim for refund of said taxes was filed with. t£h-e defendant Commissioner -of Revenue on 8 February 1962. This claim was denied on 10 April 1962. Within 90…
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Appeal by -defendant from Latham, Special Judge, Marcia Regular Civil Session 1963 of Waice. Tlie plaintiff Housing Authority of the City of Wilmington, North Carolina, instituted this action to' recover sales taxes- paid on purchases o-f isupp-lies- between' 1 July 1961 'and 31 December 1961 .in the sum of 1643.46. A claim for refund of said taxes was filed with. t£h-e defendant Commissioner -of Revenue on 8 February 1962. This claim was denied on 10 April 1962. Within 90 days thereafter the plaintiff began this action in the 'Superior Court of Wake County, alleging that the defendant is…
1Opinion of the CourtDenny, C.J.
It is apparent from the facts ¡set out above that the plaintiff brought this action pursuant to the provisions of G.S. 105-266.1, and alleged in its complaint that it is entitled to a refund of the sales taxes paid in the sum of $643.46 pursuant to the provisions of G.S. 105-164.14. In its prayer for relief, it prayed that Should it be determined that this is not a proper action for -refund under the provisions' -of G.S. 106-266.1, that the court render judgment under the provisions of the Declaratory Judgment Act. However, when the de fendant demurred to .the .complaint, the plaintiff moved…
2Cases cited7 opinions
- Wells v. Housing Authority of the City of WilmingtonSupreme Court of North Carolina · 1938
- Prudential Insurance Co. of America v. PowellSupreme Court of North Carolina · 1940
- In Re Revocation of License of BermanSupreme Court of North Carolina · 1957
- Rotan v. . StateSupreme Court of North Carolina · 1928
- Duke v. State ex rel. ShawSupreme Court of North Carolina · 1957
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Cedar Creek Enterprises, Inc. v. State of North Carolina Department of Motor VehiclesSupreme Court of North Carolina · 1976
- State v. SmithCourt of Appeals of North Carolina · 1971
- Thrash v. City of AshevilleCourt of Appeals of North Carolina · 1989
- In re Housing AuthoritySupreme Court of North Carolina · 1965
- Thrash v. City of AshevilleCourt of Appeals of North Carolina · 1989