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APPEAL OF MATTHEWS

No. 7621SC225.

226 S.E.2d 850 (1976)

30 N.C. App. 401

Appeal of John M. MATTHEWS, Winston-Salem, North Carolina, From an Action of the Property Tax Commission Sitting as the State Board of Equalization and Review.

Court of Appeals of North Carolina.

August 4, 1976.

Attorney(s) appearing for the Case

Philip B. Whiting and T. Paul Hendrick, Winston-Salem, for petitioner-appellant.

P. Eugene Price, Jr., County Atty., and Richard L. Goard, Asst. County Atty., Winston-Salem, for respondent-appellee.

VAUGHN, Judge.

In passing upon the appeal from the Property Tax Commission, the Superior Court was limited in its inquiry to two questions of law: (1) whether there was any competent evidence to support its findings of fact, and (2) whether the findings of fact justify its legal conclusions and decisions. We hold that the court properly concluded that each question should be answered in the affirmative. In doing so, it is not necessary for us to reach or decide most...

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