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UNION CARBIDE CORP. v. OFFERMAN

No. 453A98-2.

526 S.E.2d 167 (2000)

351 N.C. 310

UNION CARBIDE CORPORATION v. Muriel K. OFFERMAN, Secretary of Revenue.

Supreme Court of North Carolina.

February 4, 2000.

Attorney(s) appearing for the Case

Alston & Bird LLP, by Jasper L. Cummings, Jr., Raleigh; Morrison & Foerster, by Paul H. Frankel, pro hac vice, New York, NY, for plaintiff-appellee.

Michael F. Easley, Attorney General, by Kay Linn Miller Hobart, Assistant Attorney General, for defendant-appellant.

Multistate Tax Commission, by Paull Mines, General Counsel, and Roxanne Bland, Counsel, amicus curiae.

Womble Carlyle Sandridge & Rice, P.L.L.C., by Samuel M. Taylor, Raleigh, on behalf of Committee on State Taxation, amicus curiae.

WAINWRIGHT, Justice.

Union Carbide Corporation ("Union Carbide") is chartered under the laws of the State of New York, having its principal place of business in Danbury, Connecticut. Union Carbide manufactures and sells alloys, chemicals, industrial gases, and plastics. A portion of this business is administered in North Carolina.

Since 1951, Union Carbide has maintained and is the sponsor of a pension plan for its employees. This plan is a qualified plan...

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