LENOX, INC. v. OFFERMAN

No. COA99-1267.

538 S.E.2d 203 (2000)

LENOX, INCORPORATED, Plaintiff, v. Muriel K. OFFERMAN, Secretary of the North Carolina Department of Revenue, Defendant.

Court of Appeals of North Carolina.

December 5, 2000.


Attorney(s) appearing for the Case

Wilson & Iseman, L.L.P., by G. Gray Wilson and Robert C. Bowers, Winston-Salem, for plaintiff-appellant.

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


LEWIS, Judge.

The narrow issue on appeal is whether income received from the complete sale of one of plaintiff's operating divisions should be classified as business or nonbusiness income for purposes of its corporate tax returns. Plaintiff Lenox, Inc. is a New Jersey-based corporation that does business in several states, including North Carolina. It is engaged in the business of manufacturing and selling various consumer products. Defendant is the North Carolina...

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