{
  "id": 8628845,
  "name": "PIEDMONT FIRE INSURANCE COMPANY, a Corporation, v. J. W. STINSON, Treasurer of MECKLENBURG COUNTY, N. C., and MECKLENBURG COUNTY, N. C.",
  "name_abbreviation": "Piedmont Fire Insurance v. Stinson",
  "decision_date": "1938-06-22",
  "docket_number": "",
  "first_page": "98",
  "last_page": "98",
  "citations": [
    {
      "type": "official",
      "cite": "214 N.C. 98"
    }
  ],
  "court": {
    "name_abbreviation": "N.C.",
    "id": 9292,
    "name": "Supreme Court of North Carolina"
  },
  "jurisdiction": {
    "id": 5,
    "name_long": "North Carolina",
    "name": "N.C."
  },
  "cites_to": [
    {
      "cite": "212 N. C., 833",
      "category": "reporters:state",
      "reporter": "N.C.",
      "case_ids": [
        8621072,
        8621106
      ],
      "opinion_index": 0,
      "case_paths": [
        "/nc/212/0833-01",
        "/nc/212/0833-02"
      ]
    },
    {
      "cite": "211 N. C., 747",
      "category": "reporters:state",
      "reporter": "N.C.",
      "case_ids": [
        8629455,
        8629439
      ],
      "opinion_index": 0,
      "case_paths": [
        "/nc/211/0747-02",
        "/nc/211/0747-01"
      ]
    },
    {
      "cite": "201 N. C., 840",
      "category": "reporters:state",
      "reporter": "N.C.",
      "case_ids": [
        8628931,
        8628910
      ],
      "opinion_index": 0,
      "case_paths": [
        "/nc/201/0840-02",
        "/nc/201/0840-01"
      ]
    }
  ],
  "analysis": {
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    "char_count": 1285,
    "ocr_confidence": 0.476,
    "sha256": "487eda0b0c63593d42af4f42b3d48a42eabd95042e16eca6f4f335d935f2b1fc",
    "simhash": "1:5a2bd3ba338c2702",
    "word_count": 212
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  "last_updated": "2023-07-14T22:38:13.292364+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "PIEDMONT FIRE INSURANCE COMPANY, a Corporation, v. J. W. STINSON, Treasurer of MECKLENBURG COUNTY, N. C., and MECKLENBURG COUNTY, N. C."
    ],
    "opinions": [
      {
        "text": "Pee Cubiam.\n\u2022 The question involved: In determining the amount of the 1937 ad valorem taxes to be assessed and imposed by Mecklenburg County upon the taxable \u201csolvent credits\u201d of the Piedmont Eire Insurance Company, is the Piedmont Eire Insurance Company entitled to deduct from its otherwise taxable \u201csolvent credits\u201d the amount of its \u201cunearned premiums\u201d as of the tax return date?\nThe 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.\nThe judgment of the court below is\nAffirmed.",
        "type": "majority",
        "author": "Pee Cubiam."
      }
    ],
    "attorneys": [
      "Guthrie, Pierce & Blalceney for plaintiff.",
      "J. Clyde Stancill and Henry E. Fisher for defendant."
    ],
    "corrections": "",
    "head_matter": "PIEDMONT FIRE INSURANCE COMPANY, a Corporation, v. J. W. STINSON, Treasurer of MECKLENBURG COUNTY, N. C., and MECKLENBURG COUNTY, N. C.\n(Filed 22 June, 1938.)\nAppeal and Error \u00a7 38\u2014\nWhen the Supreme Court is evenly divided in opinion, one Justice not sitting, the judgment of the Superior Court will be affirmed without becoming a precedent.\nAppeal by plaintiff from 8. J. Ervin, Jr., Special Judge, at Extra March Civil Term, 1938, of MeckleNbueg.\nAffirmed.\nGuthrie, Pierce & Blalceney for plaintiff.\nJ. Clyde Stancill and Henry E. Fisher for defendant."
  },
  "file_name": "0098-01",
  "first_page_order": 166,
  "last_page_order": 166
}