APPEAL OF R.W. MOORE EQUIPMENT CO., INC.

No. 9310PTC959.

443 S.E.2d 734 (1994)

In the Matter of The Appeal of R.W. MOORE EQUIPMENT COMPANY, INC., from the Discovery of Certain Personal Property by Wake County for 1988, 1989, 1990, and 1991.

Court of Appeals of North Carolina.

June 7, 1994.


Attorney(s) appearing for the Case

Poyner and Spruill by Thomas L. Norris, Jr. and Thomas H. Cook, Jr., Raleigh, for appellant.

Wake County Attorney's Office by Deputy County Atty. Shelley T. Eason, Raleigh, for appellee Wake County.


JOHNSON, Judge.

The facts of this appeal are as follows: Taxpayer, R.W. Moore Equipment Company, Inc. (hereafter, Taxpayer), is challenging the denial of tax exclusions for certain items of heavy equipment rented to third parties during the tax years 1988 to 1991.

Taxpayer is a wholesaler and retailer of new and used John Deere heavy equipment. In addition to selling John Deere equipment, Taxpayer also rents equipment under week to week or month to month rental...

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