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ETIWAN FERTILIZER CO. v. S.C. TAX COM.

16392

217 S.C. 354 (1950)

60 S.E.2d 682

ETIWAN FERTILIZER CO. v. SOUTH CAROLINA TAX COMMISSION.

Supreme Court of South Carolina.

July 28, 1950.

Attorney(s) appearing for the Case

Thomas, Cain & Lumpkin, of Columbia, and Mr. E.D. Smith, Jr., of Counsel, of Columbia for Appellant.

Messrs. John M. Daniel, Attorney General, and Claude K. Wingate, Assistant Attorney General, of Columbia, for Respondent.

July 28, 1950.

FISHBURNE, Justice.

This action was brought to recover the sum of $5,979.11, representing a deficiency income tax assessed against appellant by the South Carolina Tax Commission for its fiscal year ending June 30, 1945.

Appellant contends that the additional tax was illegally exacted for the reason that it was entitled to charge off, as a bad debt during such taxable year, the indebtedness hereinafter referred to. The tax in question...

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