SPERRY CORP. v. LYNCH

No. 8410SC892.

332 S.E.2d 757 (1985)

SPERRY CORPORATION v. Mark G. LYNCH, Secretary of Revenue of the State of North Carolina.

Court of Appeals of North Carolina.

August 6, 1985.


Attorney(s) appearing for the Case

Hunton & Williams by Edgar M. Roach, Jr., and David Dreifus, Raleigh, for plaintiff-appellant.

Atty. Gen., Rufus L. Edmisten by Asst. Atty. Gen. Marilyn R. Rich, Raleigh, for defendant-appellee.


PHILLIPS, Judge.

The taxation statute that governs this appeal, G.S. 105-164.4, in pertinent part reads as follows:

There is hereby levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person who engages in the business of ... renting or furnishing tangible personal property ... in this State, the same to be collected and the amount to be determined by the application of the following rates...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases