Legal Opinion
Cooper v. United States
District Court, E.D. North Carolina
Decided December 26, 1991No. 89-114-CIV-4-HPublishedCited by 2 opinions
1Opinion of the Court
ORDER
MALCOLM J. HOWARD, District Judge.
This matter is before the court on cross-motions for partial summary judgment on stipulated facts. In this taxpayers’ refund suit, the court is asked to determine whether the plaintiffs enjoyed private ownership of a narrow strip df “dry sand” beach property approximately 3200 feet long and 100 feet wide. The parties submitted exhaustive memoranda, and the State of North Carolina filed a memorandum as amicus curiae. This matter is now ripe for ruling.
The plaintiffs instituted this action to recover taxes, penalties, and interest after their refund claims…
2Cases cited11 opinions
- Town of Blowing Rock v. GregorieSupreme Court of North Carolina · 1956
- Matthews v. Bay Head Improvement Ass'nSupreme Court of New Jersey · 1984
- Concerned Citizens of Brunswick County Taxpayers Ass'n v. State Ex Rel. RhodesSupreme Court of North Carolina · 1991
- Nicholas v. Salisbury Hardware and Furniture Co.Supreme Court of North Carolina · 1958
- Owens v. ElliottSupreme Court of North Carolina · 1962
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Town of Nags Head v. Matthew ToloczkoCourt of Appeals for the Fourth Circuit · 2013
- Town of Nags Head v. ToloczkoDistrict Court, E.D. North Carolina · 2012