159 N.C. App. 220 - Downs v. State’s Empirical Analysis
2003
Citation profile
8 state decisions
Relationships
Relies on 139 N.C. App. 778 - Gaunt v. Pittaway · 140 N.C. App. 737 - Von Viczay v. Thoms · 132 N.C. App. 807 - Falk Integrated Technologies, Inc. v. Stack · Von Viczay v. Thoms · 142 N.C. App. 350 - Clark v. Sanger Clinic, P.A.
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Secretary is not granted unlimited authority or discretion in assessing a tax, and a decision by the Secretary may be overturned upon an abuse of that discretion. The wording of the statute specifically permits the Secretary to assess a tax at the highest possible rate that could arise upon the happening of any of the potential contingencies, but this decision is left to the discretion of the Secretary. Since the assessment of taxes on contingent transfers are heavily fact based, the Secretary must have sufficient discretion to assess a tax that is appropriate under the circumstances. The General Assembly declined to fashion a .hard and fast rule for the consideration, valuation, and taxation of contingencies and left the assessment of such taxes to the Secretary’s discretion.”
1 later decision quote this exact passage“When property is transferred or limited in trust or otherwise, and the rights or interests of the transferees or beneficiaries are dependent upon contingencies or conditions whereby they may be wholly or in part created, defeated, extended, or abridged, a tax shall be imposed upon said transfer at the highest rate, within the discretion of the Secretary of Revenue, which on the happening of any of the said contingencies or conditions would be possible under the provisions of this section, and such tax so imposed shall be due and payable forthwith by the donor, and the Secretary of Revenue shall assess the tax on such transfers.”
1 later decision quote this exact passage“Since this is a question of statutory interpretation, we will conduct a de novo review of the [superior] court's conclusions of law.”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.