Gulf Oil Corporation v. Clayton

Defendant Commissioner’s first contention is that the Superior Court had no original jurisdiction under G.S. 105-267 to review the allocation and apportionment, made under G.S. 105-134, of the income of a corporation transacting business partly within and partly without North Carolina. He asserts that G.S. 105-134(6) (g) limits original jurisdiction to review such an allocation or apportionment to the Tax Review Board, augmented by the presence of the Commissioner of Revenue himself. This section provides that if any corporation believes that the statutory method of allocation or…