transactional test (North Carolina) · Go Syfert
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transactional test in North Carolina

6 North Carolina opinions name it 2 courts 1990–2001 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 (5)

CaseFollowedCited
State v. Swindlergreen
nc · 1998 · cited in 3 North Carolina opinions naming this issue, 1999–2001
2 sentences

2000North Carolina's Secretary of Revenue "has adopted the UDITPA approach of defining business income to include both the transactional test and the functional test." Id.

2000North Carolina’s Secretary of Revenue “has adopted the UDITPA approach of defining business income to include both the transactional test and the functional test.” Id.

13
Polaroid Corp. v. Offermangreen
nc · 1998 · cited in 1 North Carolina opinions naming this issue, 1999–1999
2 sentences

1999App. 422 , 496 S.E.2d 399 (Polaroid I), rev’d, 349 N.C. 290 , 507 S.E.2d 284 (Polaroid II) (1998), and as such we applied only the transactional test in determining that the reversion was non-business income.

1999See Polaroid II, 349 N.C. at 301 , 507 S.E.2d at 293 .

11
Union Carbide Corp. v. Huddlestongreen
tenn · 1993 · cited in 1 North Carolina opinions naming this issue, 1998–1998
1 sentence

1998See Union Carbide Corp., 854 S.W.2d at 92 .

11
Phillips Petroleum Co. v. Iowa Department of Revenue & Financegreen
iowa · 1994 · cited in 1 North Carolina opinions naming this issue, 1998–1998
1 sentence

1998See, e.g., Phillips Petroleum Co. v. Iowa Dep’t of Revenue & Fin., 511 N.W.2d 608 (Iowa 1993); In re Appeal of Chief Indus., 255 Kan. 640 , 875 P.2d 278 ; Federated Stores Realty v. Huddleston, 852 S.W.2d 206 (Tenn. 1992).

11
State v. Herringgreen
· 1988 · cited in 1 North Carolina opinions naming this issue, 1996–1996
2 sentences

1996Nonetheless, absent a specific decision to the contrary, we conclude that the stricter “definitional” approach of Weaver remains applicable, see State v. Herring, 322 N.C. 733, 742 , 370 S.E.2d 363, 369 (1988) (citing Weaver, “[i]n determining whether one offense is a lesser included offense of another, we apply a definitional as opposed to a transactional test”), and proceed to an examination of the respective definitions of DWI boating and involuntary manslaughter.

1996Nonetheless, absent a specific decision to the contrary, we conclude that the stricter “definitional” approach of Weaver remains applicable, see State v. Herring, 322 N.C. 733, 742 , 370 S.E.2d 363, 369 (1988) (citing Weaver, “[i]n determining whether one offense is a lesser included offense of another, we apply a definitional as opposed to a transactional test”), and proceed to an examination of the respective definitions of DWI boating and involuntary manslaughter.

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 (4)

CaseCitedYears
Polaroid Corp. v. Offerman green
ncctapp · 1998
1 sentence

1999App. 422 , 496 S.E.2d 399 (Polaroid I), rev’d, 349 N.C. 290 , 507 S.E.2d 284 (Polaroid II) (1998), and as such we applied only the transactional test in determining that the reversion was non-business income.

11999–1999
Federated Stores Realty, Inc. v. Huddleston green
tenn · 1992
1 sentence

1998See, e.g., Phillips Petroleum Co. v. Iowa Dep’t of Revenue & Fin., 511 N.W.2d 608 (Iowa 1993); In re Appeal of Chief Indus., 255 Kan. 640 , 875 P.2d 278 ; Federated Stores Realty v. Huddleston, 852 S.W.2d 206 (Tenn. 1992).

11998–1998
In Re Tax Appeal of Chief Industries, Inc. green
kan · 1994
2 sentences

1998See, e.g., Phillips Petroleum Co. v. Iowa Dep’t of Revenue & Fin., 511 N.W.2d 608 (Iowa 1993); In re Appeal of Chief Indus., 255 Kan. 640 , 875 P.2d 278 ; Federated Stores Realty v. Huddleston, 852 S.W.2d 206 (Tenn. 1992).

1998See, e.g., Phillips Petroleum Co. v. Iowa Dep’t of Revenue & Fin., 511 N.W.2d 608 (Iowa 1993); In re Appeal of Chief Indus., 255 Kan. 640 , 875 P.2d 278 ; Federated Stores Realty v. Huddleston, 852 S.W.2d 206 (Tenn. 1992).

11998–1998
State v. Williams green
ncctapp · 1985
1 sentence

1990State v. Williams, 74 N.C.

11990–1990

Statutes the citing opinions construe

NC § N.C. Gen. Stat. § 105-130.4 (4)

Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.

Where else courts name it

IL 165 (1980–2026) NY 87 (1970–2025) CT 54 (1989–2022) MI 42 (1972–2026) CA 32 (1973–2025) ME 28 (1982–2024) TX 26 (1982–2025) OR 18 (1984–2021) TN 17 (1986–2024) PA 16 (1979–2016) RI 15 (1997–2026) NM 15 (1997–2016) FL 13 (1977–2024) VA 13 (1992–2013) WI 11 (1979–2025) MD 11 (1972–2016) MA 11 (1976–2011) WA 10 (1996–2023) LA 10 (1989–2015) NJ 8 (1974–2025) AZ 7 (1971–2023) AL 7 (1992–2023) IN 7 (1981–2017) KS 6 (1994–2024) UT 6 (2012–2024) NC 6 (1990–2001) OH 5 (2003–2026) WY 4 (1990–2020) WV 3 (1981–2016) SC 3 (1994–2002) IA 3 (1994–2016) AR 3 (1977–2026) ID 3 (1974–2020) OK 3 (1985–2009) MS 2 (1988–2010) MO 2 (2012–2017) VI 2 (2004–2017) DE 2 (2021–2025) MN 2 (1985–1998) CO 2 (1985–1995) HI 2 (1980–1993) GA 2 (2013–2013) AK 2 (1992–2014) MT 2 (1981–2009)

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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