Metro-Goldwyn-Mayer Distributing Corp. v. Maxwell
Cases that cite this one
1 later published case cites this decision.
- Cox v. Pitt County Transportation Company (N.C. 1963)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
It appears on tbe face of tbe complaint tbat tbe tax in question was levied and collected under tbe Eevenue Act of 1933; tbat plaintiff did not observe tbe statutory method provided for testing tbe validity of any tax paid thereunder; and tbat tbe allegation of payment under compulsion is a mere conclusion of tbe pleader unsupported by tbe facts. This renders tbe complaint bad as against a demurrer. Bunn v. Maxwell, 199 N. C., 557, 155 S. E., 250; Mfg. Co. v. Comrs. of Pender, 196 N. C., 744, 147 S. E., 284; Rotan v. State, 195 N. C., 291, 141 S. E., 733; Maxwell v. Hinsdale, 207 N. C., 37, 175 S. E., 847.
Tbe demurrer admits facts properly pleaded, but not inferences or conclusions of law. Phifer v. Berry, 202 N. C., 388, 163 S. E., 119. Tbe action was properly dismissed.
Affirmed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.