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BEARD v. S.C. TAX COMMISSION

17238

230 S.C. 357 (1956)

95 S.E.2d 628

EDWARD B. BEARD and META A. BEARD, Respondents, v. SOUTH CAROLINA TAX COMMISSION, Appellant.

Supreme Court of South Carolina.

December 17, 1956.

Attorney(s) appearing for the Case

Messrs. T.C. Callison, Attorney General, and James M. Windham, Assistant Attorney General, of Columbia, for Appellant.

Messrs. Savage, Royall & Kennedy, of Camden,for Respondents.

December 17, 1956.

LEGGE, Justice.

The issue here is whether or not the shares of stock of Camden Equipment Company, Inc., received by the respondent Edward B. Beard pursuant to a certain plan for the merger, reorganization and consolidation of three South Carolina corporations owned by the respondent Edward B. Beard and other members of the family of H.E. Beard constituted taxable income of said respondents, who...

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