Robinson Bradshaw Prevails in Tax Dispute in N.C. Court of Appeals



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Aug. 4, 2015

Robinson Bradshaw successfully argued that former residents of North Carolina should not be taxed by the North Carolina Department of Revenue after moving their domicile to Florida.

A three-judge panel unanimously affirmed the trial court’s conclusion that Steve and Elizabeth Fowler abandoned their domicile in Raleigh with the intention of making their Naples, Florida, house their permanent home, thereby effecting a change in domicile. The North Carolina Court of Appeals further affirmed the Department of Revenue acted beyond its legal authority in imposing 2006 and 2007 income and gift taxes.

Attorneys John R. Wester and Thomas P. Holderness represented the petitioners in the case. A pdf of the full opinion can be found in the sidebar under Related Materials.

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