Legal Opinion

In Re the Appeal of Harris

Supreme Court of North Carolina

Decided February 28, 1968No. 526PublishedCited by 24 opinions

1Opinion of the CourtBobbitt, J.

The record does not disclose whether any of the questions raised by the taxpayers’ petition for review have been decided or considered. Presumably, these questions await consideration and decision at some further hearing.

The only question presented by this appeal is whether the court erred in dismissing Mecklenburg County’s petition for review.

Mecklenburg County is a person “aggrieved by a final administrative decision” and entitled to a judicial review thereof. G.S. 143-307; In re Assessment of Sales Tax, 259 N.C. 589, 131 S.E. 2d 441. The sole question is whether it has waived its right to…

2Cases cited18 opinions

  1. Illinois Surety Co. v. John Davis Co.Supreme Court of the United States · 1917
  2. Fleisher Engineering & Construction Co. v. United States Ex Rel. HallenbeckSupreme Court of the United States · 1940
  3. In Re the Assessment of Additional Sales & Use Taxes Against Halifax Paper Co.Supreme Court of North Carolina · 1963
  4. Yuma County v. Arizona Edison Co.Arizona Supreme Court · 1947
  5. Syracuse Trust Co. v. KellerSuperior Court of Delaware · 1932

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3Cited by24 opinions

  1. Empire Power Co. v. N. C. Department of EnvironmentSupreme Court of North Carolina · 1994
  2. In Re the Appeal of MartinSupreme Court of North Carolina · 1974
  3. Fulton v. MickleCourt of Appeals of North Carolina · 1999
  4. Holsomback v. HolsombackSupreme Court of North Carolina · 1968
  5. Mize v. County of MecklenburgCourt of Appeals of North Carolina · 1986

19 more not listed; retrieve them via the Exa API.

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