· 4/19/1993
Federal Case
Citations
- 991 F.2d 116
- 1993 U.S. App. LEXIS 8372
- 24 Bankr. Ct. Dec. (CRR) 259
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- under North Carolina law, tax is incurred on January 1 because tax liability and lien attach on January 1
- no mechanisms in North Carolina for avoiding tax liability after January 1
- mechanisms exist in North Carolina for maintaining control over property assessed
Source: CourtListener parenthetical corpus (CC0).
Sourced from CourtListener / Free Law Project (CC0).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.