LONG MANUFACTURING COMPANY v. JOHNSON

No. 522.

140 S.E.2d 744 (1965)

264 N.C. 12

LONG MANUFACTURING COMPANY, Successor to Long Tank Company, by Merger, v. W. A. JOHNSON, Commissioner of Revenue for the State of North Carolina.

Supreme Court of North Carolina.

March 17, 1965.


Attorney(s) appearing for the Case

Bourne & Bourne, Tarboro, for petitioner.

T. W. Bruton, Atty. Gen., Peyton B. Abbott, Deputy Atty. Gen., Charles D. Barham, Jr., Asst. Atty. Gen., for respondent.


SHARP, Justice:

The Tax Review Board and the Superior Court reached opposite conclusions from the same undisputed facts. This appeal presents only the question whether the facts found by the Tax Review Board support the judgment of Crissman, J.

Petitioner, Long Manufacturing Company, stands in the shoes of Long Tank Company (Tank Company) as a result of a merger of the two companies in March 1961. From January 1, 1957, through February 29, 1960, the period...

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