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MATTER OF STRAWBRIDGE STUDIOS, INC.

No. 8814SC1068.

380 S.E.2d 142 (1989)

In the Matter of the ASSESSMENT OF ADDITIONAL SALES AND USE TAX AGAINST STRAWBRIDGE STUDIOS, INC., FOR THE PERIOD SEPTEMBER 1, 1979 THROUGH JULY 31, 1982.

Court of Appeals of North Carolina.

June 20, 1989.


Attorney(s) appearing for the Case

Arthur Vann, Durham, for petitioner-appellant.

Atty. Gen. Lacy H. Thornburg by Asst. Atty. Gen. Marilyn R. Mudge, Raleigh, for the Secretary of Revenue.


LEWIS, Judge.

The Secretary made the following findings of fact based upon the evidence presented:

(1) The taxpayer is engaged in business as a school photographer operating and existing under the laws of the State of North Carolina, maintaining a place of business only in Durham County. (2) The taxpayer sells school pictures directly to schools on a `Contract Sales' basis. In using this method, all students are photographed, and picture packages...

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    BECKMANN v. TOWNSHIP OF T | 6 N.J. 530 (1951) | 66nj5301473 | Leagle.com
     

    BECKMANN v. TOWNSHIP OF TEANECK


    6 N.J. 530 (1951)

    79 A.2d 301

    GEORGE H. BECKMANN, LOUIS J. HESS, AND GEORGE H. BECKMANN, INC., A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFFS-RESPONDENTS, v. TOWNSHIP OF TEANECK AND MILTON G. VOTEE, WALTER E. CUMMINS, HENRY DEISSLER, C.J. HAGGERTY, AND MAYOR C.W. BRETT, MEMBERS OF THE TEANECK TOWNSHIP COUNCIL, AND GEORGE M. CADY, BUILDING INSPECTOR OF THE TOWNSHIP OF TEANECK, DEFENDANTS-APPELLANTS.

    The Supreme Court of New Jersey.

    February 5, 1951.

    Decided March 19, 1951.


    Attorney(s) appearing for the Case

    Mr. Warren Dixon, Jr., argued the cause for plaintiffs-respondents.

    Mr. Dominick F. Pachella argued the cause for defendants-appellants (Mr. John J. Deeney, attorney).


    The opinion of the court was delivered by CASE, J.

    The Township of Teaneck caused the several plaintiffs to be summoned before the Municipal Court of the township on complaints charging them with violations of the local zoning ordinance in that, within a residence zone, they maintained a large advertising sign and also a driveway for business purposes. Plaintiffs thereupon filed their complaint in the Superior Court, Law Division...

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