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ALLEN v. CURRIE

No. 451.

119 S.E.2d 917 (1961)

254 N.C. 636

Emily Myers ALLEN, Co-Executor of the Estate of Samuel G. Allen, Deceased, v. James S. CURRIE, Commissioner of Revenue of The State of North Carolina.

Supreme Court of North Carolina.

May 10, 1961.

Attorney(s) appearing for the Case

Thomas W. Bruton, Atty. Gen., and Peyton B. Abbott and Lucius Pullen, Asst. Attys. Gen., for defendant, appellant.

John D. McConnell, Pinehurst, for plaintiff, appellee.

BOBBITT, Justice.

G.S. § 105-212, in pertinent part, provides:

"If any intangible personal property held or controlled by a fiduciary domiciled in this State is so held or controlled for the benefit of a nonresident or nonresidents, or for the benefit of any organization exempt under this section from the tax imposed by this article, such intangible personal property shall be partially or wholly exempt from taxation under the provisions of this article...

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