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Tag Archives: Personal Property

Criminal Practice – Attempted Larceny – Completed Offense – Jury Instructions – Injury to Personal Property (access required)

State v. Primus Even though the list of the elements of attempted felonious larceny set out in State v. Weaver, 123 N.C. App. 276, 473 S.E.2d 362 (1996), included “falling short of the completed offense,” and even though the state proved that defendant completed the offense of felonious larceny, this does not require the conclusion that proof of the completed offense disproves the attempt to commit. The completed commission of a crime must of necessity include an attempt to commit the crime.

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Taxation – Personal Property – Valuation – Computer Equipment – Depreciation – Burden of Proof (access required)

In re Appeal of IBM Credit Corp. Even if we were to remand this case (for a third time), the Property Tax Commission would be well within its authority to find, yet again, that the taxpayer’s evidence is not “reliable” or “credible.” Even if the Commission rejects the taxpayer’s evidence, the taxpayer still wins because the county did not meet its burden of proof.

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Contract – Possessory Liens – Personal Property – Motorcycle Engines – Tort/Negligence – Conversion – Trespass to Chattels (access required)

Vaseleniuck Engine Development, LLC v. Sabertooth Motorcycles, LLC After plaintiff notified defendant that plaintiff was asserting a possessory lien on 35 of the 50 motorcycle engines that defendant had ordered and partially paid for, defendant requested a judicial hearing. Nonetheless, plaintiff sold three of the engines at auction. Although the evidence before the trial court was sufficient to raise an inference that plaintiff failed to substantially comply with G.S. § 44A-4, this is a factual issue which can be determined only by a jury.

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