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ARONOV v. SECRETARY OF REVENUE, DEPT. OF REVENUE

No. 8610SC971.

355 S.E.2d 854 (1987)

Aaron ARONOV v. SECRETARY OF REVENUE, DEPARTMENT OF REVENUE, State of North Carolina.

Court of Appeals of North Carolina.

May 19, 1987.

Attorney(s) appearing for the Case

Atty. Gen. Lacy H. Thornburg by Asst. Atty. Gen. Newton G. Pritchett, Jr., Raleigh, for the Secretary of Revenue, Dept. of Revenue, State of North Carolina.

Kenneth G. Anderson by Kenneth G. Anderson and James P. Stevens, Jacksonville and Hunter, Wharton & Howell by John V. Hunter, III, Raleigh, for petitioner-appellee.

BECTON, Judge.

Taxpayer, Aaron Aronov, filed a protest to his 1978 income tax assessment of $17,839.09. The assessment was sustained in a hearing before the Assistant Secretary of Revenue. Aronov appealed to the Tax Review Board, and the Board affirmed the Assistant Secretary's decision. Aronov paid a bond in the amount of the taxes and then petitioned for review in Wake County Superior Court where the Secretary of Revenue became a party. The trial court reversed...

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