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DAY v. POWERS

No. 864SC855.

356 S.E.2d 399 (1987)

Nathaniel Sylvester DAY v. Helen A. POWERS, Secretary of Revenue of the State of North Carolina.

Court of Appeals of North Carolina.

June 2, 1987.

Attorney(s) appearing for the Case

Atty. Gen. Lacy H. Thornburg by Sp. Deputy Atty. Gen. George W. Boylan, Raleigh, for appellant, Secretary of Revenue.

White & Allen by John C. Archie, Kinston, for plaintiff-appellee.

COZORT, Judge.

This appeal involves a civil action pursuant to N.C.G.S. § 105-267 for the refund of gift taxes brought by the plaintiff Nathaniel Sylvester Day against the Secretary of Revenue of the State of North Carolina. The plaintiff contended in his complaint that the deed in question constituted a trust arrangement and that the assessment of gift taxes was therefore improper. The trial court granted summary judgment for plaintiff. We reverse.

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