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BLUMENTHAL v. LYNCH

No. 8426SC291.

323 S.E.2d 423 (1984)

Herman BLUMENTHAL, Executor of the Estate of I.D. Blumenthal, Deceased, v. Mark G. LYNCH, Secretary of Revenue of the State of North Carolina.

Court of Appeals of North Carolina.

December 18, 1984.

Attorney(s) appearing for the Case

Atty. Gen. Rufus L. Edmisten by Asst. Atty. Gen. Marilyn R. Rich, Raleigh, for defendant-appellee.

Parker, Poe, Thompson, Bernstein, Gage & Preston by H. Bryan Ives, III, Charlotte, for plaintiff-appellant.

HILL, Judge.

Plaintiff contends that as executor of the estate he is exempt from the intangibles tax after payment of the three $100,000.00 bequests under each of the following paragraphs of G.S. 105-212:

None of the taxes levied in this Article or schedule shall apply to religious, educational, charitable or benevolent organizations not conducted for profit....

. . . . . If any intangible personal property held or controlled by a fiduciary...

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