RODMAN, Justice.
The motion made here by the Attorney General to substitute W. A. Johnson, successor in office to defendant Currie, is allowed.
Our statute imposes a tax on the net income of residents of the State and upon that portion of a nonresident's income derived from the operation of a business conducted here. Net income is gross income less the deductions enumerated by statute. G.S. § 105-140. Permissible deductions are enumerated in G.S. §...
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