1. Home
  2. Browse Decisions
  3. S.E.2d
  4. 507 S.E.2d
  5. 507 S.E.2d 28 (1998)
 

SMITH v. STATE

No. 61A98.

507 S.E.2d 28 (1998)

349 N.C. 332

Donald L. SMITH, Harold D. Coley, Jr., D. Reid Cottrell, and E. Michael Latta, and All Others Similarly Situated v. STATE of North Carolina, and Muriel K. Offerman, Secretary of Revenue.

Supreme Court of North Carolina.

December 4, 1998.

Attorney(s) appearing for the Case

G. Eugene Boyce, Raleigh, and Womble Carlyle Sandridge & Rice, P.L.L.C. by William C. Raper, Charlotte and Keith Vaughan, Winston-Salem, for plaintiff-appellants.

Michael F. Easley, Attorney General by Edwin M. Speas, Jr., Chief Deputy Attorney General; Thomas F. Moffitt, Special Deputy Attorney General; and Marilyn R. Mudge, Assistant Attorney General, Raleigh, for defendant-appellees.

ORR, Justice.

This action arises out of plaintiffs' challenge to the constitutionality of the intangibles tax imposed by the State of North Carolina pursuant to N.C.G.S. § 105-203 during the tax years from 1991 through 1994. Prior to plaintiffs' filing this suit, a similar constitutional challenge was brought by Fulton Corporation, a North Carolina corporation which held stock in six other corporations, only one of which did business in North Carolina. Since...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases