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N.C. DEPT. OF REVENUE v. VON NICOLAI

No. COA08-1356.

681 S.E.2d 431 (2009)

NORTH CAROLINA DEPARTMENT OF REVENUE, Petitioner-Appellee, v. Bernhard VON NICOLAI, Respondent-Appellant.

Court of Appeals of North Carolina.

August 18, 2009.

Attorney(s) appearing for the Case

Attorney General Roy Cooper, by Assistant Attorney General Michael D. Youth, for Petitioner-Appellee.

Craige Brawley Liipfert & Walker LLP, by Brent W. Stephens, Winston-Salem, for Respondent-Appellant.

McGEE, Judge.

The North Carolina Department of Revenue (Petitioner) filed a petition on 9 November 2007 for judicial review of a Tax Review Board (TRB) decision that stated Bernhard von Nicolai (Respondent) was not required to pay gift taxes on real property he transferred to his daughter. In an order entered 21 July 2008, Superior Court Judge James E. Hardin, Jr. reversed the administrative decision of the TRB, finding that Respondent was required to pay gift taxes...

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