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FIELDCREST MILLS, INC. v. COBLE

No. 7417SC552.

208 S.E.2d 394 (1974)

23 N.C. App. 157

FIELDCREST MILLS, INC. v. J. Howard COBLE, Secretary of Revenue for the State of North Carolina.

Court of Appeals of North Carolina.

Certiorari Allowed December 3, 1974.

Attorney(s) appearing for the Case

Atty. Gen. Robert Morgan by Asst. Atty. Gen. George W. Boylan, Raleigh, for the defendant appellee.

Womble, Carlyle, Sandridge & Rice by John L. W. Garrou, Winston-Salem, for plaintiff appellant.

Certiorari Allowed by Supreme Court December 3, 1974.

CAMPBELL, Judge.

The plaintiff contends, pursuant to G.S. § 105-130.8, that following the merger of Screen Print, a wholly-owned subsidiary, into its parent, Fieldcrest Mills, Inc., the surviving corporation (Fieldcrest) can carry forward and deduct a net economic loss incurred during the preceding year by the subsidiary, (Screen Print). The plaintiff relies...

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