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Tag Archives: ‘credit’

Taxation – Sales & Use – Leases & Maintenance Agreements – Credit

Technocom Business Systems Inc. v. North Carolina Department of Revenue A taxpayer in the business of selling and leasing office equipment collected sales taxes on its optional maintenance agreements. An audit by the Department of Revenue determined that the taxpayer should have been paying use taxes instead of sales taxes. G.S. § 105-164.41 entitles the taxpayer to a credit for the sales taxes it paid to the Department against the assessment of use taxes that the taxpayer should have paid.

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Workers’ Compensation – Average Weekly Wage – Termination of Benefits – Overpayment – Permanent Partial Disability – Credit

Thomas v. Richmond Yarns, Inc. Plaintiff had not worked for defendant for a full 52 weeks before his compensable injury. Defendant has gone out of business, and the records of a “similar” employee cannot be obtained. However, plaintiff’s actual wages are reflected in the Form 22 wage chart. Plaintiff’s average weekly wage is thus calculated by dividing his gross earnings provided on the Form 22 wage chart by the number of weeks and parts thereof during which plaintiff earned wages.

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Workers’ Compensation – Accident – Interruption of Routine – Housekeeping Closet – Cramped Sink Area – Torn Rotator Cuff – Short-Term Disability – Credit

Nations v. Western Carolina University While cleaning up a spill in a residence hall, plaintiff went to a seldom-used janitor’s closet to empty the water from his mop bucket. The cramped area around the sink required plaintiff to get into an awkward position to empty the bucket, and he experienced pain in his right shoulder, which turned out to be a tear of his rotator cuff. There was an interruption of plaintiff’s normal work routine with the introduction thereby of unusual conditions likely to result in unexpected consequences. Therefore, plaintiff’s torn rotator cuff is compensable.

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Workers’ Compensation – Causation – Statute of Limitations – Notice – Timeliness – Credit

White v. Charles T. Hall Law Firm. (Lawyers Weekly No. 11-08-0317, 12 pp.) (Commissioner Bernadine S. Ballance) Appealed from Opinion & Award of Deputy Commissioner John B, DeLuca. I.C. No. 976386. Holding: Plaintiff showed that her upper extremity symptoms were ...

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Domestic Relations – Equitable Distribution – Stipulations – Marital Debt Payments – Divisible Property – ‘Credit’ – Bank Account – Commingling – Transmutation

Stovall v. Stovall. (Lawyers Weekly No. 10-07-0693, 16 pp.) (Donna S. Stroud, J.) Appealed from Stokes County District Court. (Angela B. Puckett, J.) N.C. App. Holding: Where the parties stipulated that an equal division was equitable but disagreed about the ...

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