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MOORE AND VAN ALLEN v. LYNCH

No. 8226SC305.

301 S.E.2d 426 (1983)

MOORE AND VAN ALLEN, a partnership v. Mark G. LYNCH, Secretary of the North Carolina Department of Revenue.

Court of Appeals of North Carolina.

April 5, 1983.

Attorney(s) appearing for the Case

Moore & Van Allen by Daniel G. Clodfelter, Charlotte, for plaintiff appellee.

Atty. Gen. Rufus L. Edmisten by Special Deputy Atty. Gen. Myron C. Banks, Raleigh, for defendant appellant.

WEBB, Judge.

The question posed by this appeal is whether summary judgment for the plaintiff is proper, holding that the plaintiff is not liable for intangible tax on claims arising from work it has done for clients when the claims have not progressed to the point at which the plaintiff is ready to submit bills for them. The answer to this question depends on the interpretation of G.S. 105-201 which provides in part:

"All accounts receivable on December 31...

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