KIRKPATRICK v. CURRIE

No. 378.

108 S.E.2d 209 (1959)

250 N.C. 213

Marie S. KIRKPATRICK, Margaret S. Hayes, and J. H. Pearson, Co-Administrators of Estate of N. B. Smithey, Deceased v. James S. CURRIE, Commissioner of Revenue of North Carolina.

Supreme Court of North Carolina.

April 29, 1959.


Attorney(s) appearing for the Case

Hayes & Hayes, North Wilkesboro, for plaintiff appellants.

Atty. Gen. Malcolm B. Seawell and Asst. Atty. Gen. Peyton Abbott, for defendant appellee.


RODMAN, Justice.

We must determine plaintiffs' right to maintain the action before looking at the evidence to ascertain if any was offered to show the deeds of 1941 were based on valuable consideration.

The constitutional provisions guaranteeing due process (N.C.Const. Art. I, sec. 17, U.S.Const., 14th Amend.) are mandatory and require an opportunity to be heard with respect to asserted tax liability. Bowie v. Town of West Jefferson, 231 N.C...

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