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LYNNWOOD FOUNDATION v. NC DEPT. OF REV.

No. COA07-945.

660 S.E.2d 611 (2008)

The LYNNWOOD FOUNDATION, Plaintiff, v. NORTH CAROLINA DEPARTMENT OF REVENUE, Defendant.

Court of Appeals of North Carolina.

May 20, 2008.

Attorney(s) appearing for the Case

Robinson, Bradshaw & Hinson, P.A., by John R. Wester and Thomas Holderness, Charlotte, for plaintiff-appellee.

Attorney General Roy A. Cooper, III, by Assistant Attorney General Gregory P. Roney, for defendant-appellant.

JACKSON, Judge.

The North Carolina Department of Revenue ("DOR") appeals the denial of its motion for summary judgment and the granting of the motion for summary judgment filed by The Lynnwood Foundation ("plaintiff"). For the reasons stated below, we affirm.

Plaintiff was incorporated in 1996 as a charitable corporation within the meaning of North Carolina General Statutes, section 55A-1-40(4). Its stated purposes were to preserve and restore the White Oaks...

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