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ERVIN v. CLAYTON

No. 49.

179 S.E.2d 353 (1971)

278 N.C. 219

Paul R. ERVIN, Executor of the Estate of Cleora C. Doane, Deceased v. Ivie L. CLAYTON, Commissioner of Revenue of the State of North Carolina.

Supreme Court of North Carolina.

March 10, 1971.

Attorney(s) appearing for the Case

Ervin, Horack & McCartha by James M. Talley, Jr., Charlotte, for plaintiff appellant-appellee.

Atty. Gen. Robert Morgan and Asst. Atty. Gen., Myron C. Banks, for defendant appellant-appellee.

BOBBITT, Chief 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...

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