GREGORY v. N.C. DEPT. OF REVENUE

No. 8821SC643.

379 S.E.2d 51 (1989)

In the Matter of Lewis P. GREGORY, Jr. v. NORTH CAROLINA DEPARTMENT OF REVENUE and Employment Security Commission of North Carolina.

Court of Appeals of North Carolina.

May 16, 1989.


Attorney(s) appearing for the Case

Pfefferkorn, Pishko & Elliot by David C. Pishko and Ellen R. Gelbin, Winston-Salem, for petitioner appellant.

Atty. Gen. Thornburg by Asst. Atty. Gen. Marilyn R. Mudge, Raleigh, for respondent appellee North Carolina Dept. of Revenue.

Staff Atty. Kathryn S. Aldridge, Raleigh, for respondent appellee Employment Sec. Com'n, of North Carolina.


PHILLIPS, Judge.

Petitioner, a professional level employee of the North Carolina Department of Revenue responsible for the collection of delinquent taxes, was discharged for failing to timely file, or to request an extension of time in which to file, his 1985 and 1986 individual state income tax returns. His claim for unemployment benefits was denied by the Employment Security Commission, and the decision was affirmed by the Superior Court. That petitioner neither...

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