Issue: I. Did Petitioners meet their burden of proving a change in their North Carolina domicile by showing: (1) an actual abandonment of the first domicile, coupled with an intention not to return to it; (2) the acquisition of a new domicile by actual residence at another place; and (3) the intent of making the newer residence a permanent home?

II. Did Petitioners meet their burden to show that the Department improperly imposed the large tax deficiency penalties?

III. Did the ALJ improperly abate interest on the assessments?

Contested Tax Cases
Document Entity Terms
Estates and Trusts (Fiduciary)