Fid. Bank v. N.C. Dep't of Revenue

Appeals from 2013 and 2016 orders of the North Carolina Business Court interpreting pertinent provisions of the Internal Revenue Code and the North Carolina Revenue Act and denying a tax deduction for Market Discount Income to Fidelity Bank; whether the North Carolina Business Court erred by dismissing Fidelity Bank's 2015 petition for judicial review of an Amended Final Agency Decision.

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Summary

Appeals from 2013 and 2016 orders of the North Carolina Business Court interpreting pertinent provisions of the Internal Revenue Code and the North Carolina Revenue Act and denying a tax deduction for Market Discount Income to Fidelity Bank; whether the North Carolina Business Court erred by dismissing Fidelity Bank's 2015 petition for judicial review of an Amended Final Agency Decision.