IN THE MATTER OF THE DENIAL BY SECRETARY OF REVENUE OF CLAIM FOR REFUND OF NORTH CAROLINA INHERITANCE TAXES


273 S.E.2d 296 (1980)

301 N.C. 90

In the Matter of the DENIAL BY the SECRETARY OF REVENUE OF CLAIM FOR REFUND OF NORTH CAROLINA INHERITANCE TAXES by the Estate of Shankar N. Kapoor, Deceased. (Appealed by Central Carolina Bank & Trust Company, Executor of the Estate of Shankar N. Kapoor).

Supreme Court of North Carolina.

September 16, 1980.


Attorney(s) appearing for the Case

George W. Boylan, Raleigh, for the State.

Haywood, Denny & Miller, Durham, for petitioner.


Petition by Trust Company for discretionary review under G.S. § 7A-31, 47 N.C. App. 500, 267 S.E.2d 418

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