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S.C. ELEC. & GAS CO. v. LIVINGSTON ET AL.

17433

233 S.C. 154 (1958)

104 S.E.2d 168

SOUTH CAROLINA ELECTRIC & GAS COMPANY, Respondent, v. O.W. LIVINGSTON, J. A. CALHOUN, J.W. CRAIN, F.M. PINCKNEY, J.H. SULLIVAN, as the South Carolina Tax Commission, Appellants.

Supreme Court of South Carolina.

June 2, 1958.

Attorney(s) appearing for the Case

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

Messrs. Arthur M. Williams, Jr., Cooper & Gary, and Gene V. Pruet, of Columbia, for Respondent.

June 2, 1958.

STUKES, Chief Justice.

This is an action for the recovery of state income taxes for the years 1952-1955, both inclusive, which were paid under protest by respondent. From adverse judgment the Tax Commission has appealed.

The applicable statute is now Section 65-256 of the Code of 1952, which follows:

"The basis of ascertaining the net taxable income of every corporation engaged in the...

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