Citation Codes Equivalent Citations citation codes Docket Number No. 520A07. Attorney(S) Manning Fulton Skinner P.A., by Michael T. Medford Judson A. Welborn, for taxpayer- S.C. Kitchen, Durham County Attorney, for respondent- James B. Blackburn, III, General Counsel, North Carolina Association of County Commissioners Lucy Chavis, Assistant Wake County Attorney, for North Carolina Association of County Commissioners, amicus Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. IN THE MATTER OF APPEAL OF IBM CREDIT CORPORATION FROM THE DECISION OF THE DURHAM COUNTY BOARD OF COUNTY COMMISSIONERS CONCERNING THE VALUATION AND TAXATION OF PERSONAL PROPERTY FOR TAX YEAR 2001. PER CURIAM. AFFIRMED.