Hardware Mutual Fire Insurance v. Stinson
Cases that cite this one
2 later published cases cite this decision.
- Burns v. Gardner (N.C. 1955)
- Hinson v. Board of Commissioners (N.C. 1940)
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
The question involved: In determining the amount of the 1937 ad valorem, taxes to be assessed and imposed by Mecklenburg County upon the taxable “solvent credits” of the Hardware Mutual Eire Insurance Company, is the Hardware Mutual Eire Insurance Company entitled to deduct from its otherwise taxable “solvent credits” the amount of its “unearned premiums” as of the tax return date ?
The Court being evenly divided in opinion, Seawell, J., not sitting, the judgment of the Superior Court is affirmed and stands as the decision of this action without becoming a precedent. Nebel v. Nebel, 201 N. C., 840; McMahan v. Basinger, 211 N. C., 747; Braswell v. Town of Wilson, 212 N. C., 833.
The judgment of the court below is
Affirmed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.