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HOUSING AUTHORITY OF CITY OF WILMINGTON v. JOHNSON

No. 450.

134 S.E.2d 121 (1964)

261 N.C. 76

HOUSING AUTHORITY OF the CITY OF WILMINGTON, North Carolina, v. W. A. JOHNSON, Commissioner of Revenue of the State of North Carolina.

Supreme Court of North Carolina.

January 17, 1964.

Attorney(s) appearing for the Case

Atty. Gen. T. W. Bruton, Deputy Atty. Gen. Peyton B. Abbott, Asst. Atty. Gen. Charles D. Barham, Jr., for the State.

Royce S. McClelland, Wilmington, Daniel K. Edwards, Durham, and Allen, Steed & Pullen, Raleigh, for plaintiff.

DENNY, Chief Justice.

It is apparent from the facts set out above that the plaintiff brought this action pursuant to the provisions of G.S. § 105-266.1, and alleged in its complaint that it is entitled to a refund of the sales taxes paid in the sum of $643.46 pursuant to the provisions of G.S. § 105-164.14. In its prayer for relief, it prayed that should it be determined that this is not a proper action for refund...

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