transaction defense (North Carolina) · Go Syfert
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transaction defense in North Carolina

6 North Carolina opinions name it 2 courts 1913–1989 0 in the last five years

The cases below were cited by North Carolina courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.

Followed or applied (2)

CaseFollowedCited
Abbitt v. . Gregorygreen
nc · 1931 · cited in 3 North Carolina opinions naming this issue, 1938–1968
2 sentences

1968Abbitt v. Gregory, 201 N.C. 577, 593, 594 , 160 S.E. 896 ; Mcintosh, Practice and Procedure, 536, 539.

1968Abbitt v. Gregory, 201 N.C. 577, 593, 594 , 160 S.E. 896 ; Mcintosh, Practice and Procedure, 536, 539.

23
Rodgers Builders, Inc. v. McQueengreen
ncctapp · 1985 · cited in 1 North Carolina opinions naming this issue, 1989–1989
1 sentence

1989See Rodgers Builders v. McQueen, 76 N.C.

11

Distinguished, questioned or overruled (0)

CaseNegativeCited
No negative-treatment citations attached to this issue in North Carolina. Read the followed side critically anyway.

Also cited on this issue (3)

CaseCitedYears
Bowman v. Chicago & Northwestern Railway Co. green
scotus · 1888
1 sentence

1913While technically the title of the machine may not have passed until the price was paid, the sale was actually made in Chicago, and the fact that the price was to be collected in North Carolina is too slender a thread upon which to hang an exception of the transaction from the rule which would otherwise declare the tax to be an interference with interstate commerce.” Deciding the same question in Rhodes v. Iowa, 170 U. S., 412 , and referring to Bowman v. Railway, 125 U. S., 465 , the Court, in stating its conclusion, says: “It might be very convenient and useful in the execution of the policy

11913–1913
Rhodes v. Iowa green
scotus · 1898
1 sentence

1913While technically the title of the machine may not have passed until the price was paid, the sale was actually made in Chicago, and the fact that the price was to be collected in North Carolina is too slender a thread upon which to hang an exception of the transaction from the rule which would otherwise declare the tax to be an interference with interstate commerce.” Deciding the same question in Rhodes v. Iowa, 170 U. S., 412 , and referring to Bowman v. Railway, 125 U. S., 465 , the Court, in stating its conclusion, says: “It might be very convenient and useful in the execution of the policy

11913–1913
American Steel & Wire Co. v. Speed green
scotus · 1904
1 sentence

1913While technically the title of the machine may not have passed until the price was paid, the sale was actually made in Chicago, and the fact that the price was to be collected in North Carolina is too slender a thread upon which to hang an exception of the transaction from a rule which would otherwise declare the tax to be an interference with interstate commerce." He then shows the distinction between State laws interfering with the regulation of commerce which trench upon the domain exclusively occupied by the Congress under the Constitution, and those which do not so interfere, as in the ca

11913–1913

Where else courts name it

NY 150 (1886–2026) GA 78 (1975–2020) AZ 74 (1947–2024) MI 56 (1927–2025) FL 55 (1953–2024) CT 51 (1961–2025) MT 38 (1996–2026) MO 38 (1870–2017) CA 29 (1915–2026) TX 26 (1886–2017) PA 21 (1894–2024) IL 20 (1874–2013) MD 16 (1922–2020) NJ 15 (1882–2024) LA 14 (1905–2015) WV 13 (1914–2021) OH 11 (1925–2021) AL 11 (1912–2005) OK 10 (1929–2004) OR 9 (1903–1998) TN 9 (1944–2009) NM 8 (1938–1991) MS 7 (1878–2016) CO 7 (1916–2004) NC 6 (1913–1989) VA 6 (1992–2008) AR 6 (1922–1979) IA 5 (1882–2016) WY 5 (1935–1991) ND 5 (1901–2002) DE 5 (1969–2025) IN 5 (1924–1999) KS 5 (1903–2019) WI 4 (1927–2019) ME 4 (1974–2021) MN 4 (1914–1997) NE 4 (1963–2025) WA 3 (1957–1995) SD 3 (1968–2023) MA 3 (1980–2017) AK 3 (1973–2026) NH 2 (2000–2014) ID 2 (1979–1997) KY 2 (1937–1951) HI 2 (1970–2001) NV 2 (2017–2017)

Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.

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