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FULTON CORP. v. JUSTUS

No. 9210SC15.

430 S.E.2d 494 (1993)

110 N.C. App. 493

FULTON CORPORATION, Plaintiff, v. Betsy Y. JUSTUS, Secretary of Revenue, Defendant.

Court of Appeals of North Carolina.

June 15, 1993.

Attorney(s) appearing for the Case

Womble Carlyle Sandridge & Rice by Jasper L. Cummings, Jr., Raleigh, for plaintiff-appellant.

Atty. Gen. Lacy H. Thornburg by Asst. Atty. Gen., Marilyn R. Mudge, Raleigh, for defendant-appellee.

COZORT, Judge.

Plaintiff filed suit challenging the constitutionality of North Carolina's intangibles tax levied on ownership of corporate stock. Plaintiff contends the provision violates the Commerce Clause of the United States Constitution by increasing the tax liability for shares of stock of corporations which have business activities, property locations, and tax liabilities outside of North Carolina; and by lessening the tax liability for shares in corporations...

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