JENKINS v. LIVINGSTON ET AL.

16495

219 S.C. 260 (1951)

64 S.E.2d 883

JENKINS v. LIVINGSTON ET AL.

Supreme Court of South Carolina.

April 27, 1951.


Attorney(s) appearing for the Case

Messrs. T.C. Callison, Attorney General, and Claude K. Wingate, Assistant Attorney General, of Columbia, for Appellants.

Mr. Edwin W. Johnson, of Spartanburg, for Respondent.


April 27, 1951.

BAKER, Chief Justice.

The appellants in their printed brief allege: "The only issue to be determined by the Court is whether or not where respondent's records were not complete and accurate, appellants could upon the best information and belief assess the income tax which may be found (and we interpolate, by the Tax Commission) to be due."

In the Court below, it was the contention of the Tax Commission that the taxpayer (respondent...

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