SALE v. JOHNSON

No. 385.

129 S.E.2d 465 (1963)

258 N.C. 749

W. E. SALE, W. Frank Sale, and Fred A. Sale, Trading and Doing Business as W. E. Sale and Sons, Ronda, N. C., v. W. A. JOHNSON, Commissioner of Revenue of the State of North Carolina.

Supreme Court of North Carolina.

February 27, 1963.


Attorney(s) appearing for the Case

Atty. Gen. T. W. Bruton and Asst. Atty. Gen. Peyton B. Abbott, for the State.

Allen, Henderson & Williams, by Hoke F. Henderson, Elkin, for plaintiff appellees.


PARKER, Justice.

Defendant assigns as error the judgment on the pleadings entered upon plaintiffs' motion.

The complaint alleges, and the answer admits, the following: All procedural requirements of G.S. § 105-267 have been met by plaintiffs to maintain this action for a refund of North Carolina sales tax paid by plaintiffs under protest to defendant State Commissioner of Revenue for the period 1 August 1958 to 1 July 1961. Plaintiffs, doing business...

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