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Taxation – Real Property – Non-Profit – ‘Ownership’ – Charitable Purpose – First Impression – Control Test (access required)

In re Appeal of Blue Ridge Housing of Bakersville LLC (Lawyers Weekly No. 14-06-078, 1 p.) (Per Curiam) Appealed from the Property Tax Commission. On discretionary review from the Court of Appeals. N.C. S. Ct. Holding: A unanimous panel of ...

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Taxation – Delegation Does Not Preclude Payroll Tax Liability (access required)

Johnson v. U.S. Although wife said she delegated to husband the daily operation of the “Koba Institute,” which she took over after husband failed to make payroll tax payments for the related “Koba Associates Inc.,” she was a “responsible person” who willfully failed to pay payroll trust fund taxes and is liable for the “100 percent penalty”; the 4th Circuit upholds summary judgment for the government requiring wife to pay $304,355.90 and husband to pay $240,071.12.

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Taxation – Civil Practice – Sovereign Immunity – Administrative Remedies – ‘Facilitators’ (access required)

Orbitz, LLC v. Hoyle Since plaintiffs do not pay the N.C. sales tax directly, G.S. § 105-241.17 does not provide them with an avenue to challenge the tax; therefore, plaintiffs can challenge the tax’s constitutionality directly. Defendants’ motions to dismiss are granted in part and denied in part.

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