1. Home
  2. Browse Decisions
  3. S.E.2d
  4. 189 S.E.2d
  5. 189 S.E.2d 141 (1972)
 

IN RE DICKINSON

No. 73.

189 S.E.2d 141 (1972)

281 N.C. 552

In the Matter of John B. DICKINSON, Jr., Surf Song Cottage, Route I, Morehead City, North Carolina, Assessment of Additional Income Taxes For the Year 1967.

Supreme Court of North Carolina.

June 16, 1972.

Attorney(s) appearing for the Case

McLendon, Brim, Brooks, Pierce & Daniels by Claude C. Pierce, Charles B. Robson, Jr., and E. Norman Graham, Greensboro, for petitioner-appellant.

Atty. Gen. Robert Morgan and Asst. Atty. Gen. I. Beverly Lake, Jr., for Commissioner of Revenue, appellee.

BOBBITT, Chief Justice.

The question for decision is whether a resident partner of a partnership, which has one or more nonresident partners and which operates in North Carolina and also in one or more other states, is required to include in his gross income, for North Carolina income tax purposes, his distributive share of the net income of that partnership earned in states other than North Carolina.

The statutory provisions quoted below are applicable to...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases