WANT v. ALFRED M. BEST CO., INC.

17463

233 S.C. 460 (1958)

105 S.E.2d 678

Fannye M. WANT, Individually and as Executrix of the Estate of Samuel Want, Deceased, Plaintiff-Respondent, v. ALFRED M. BEST COMPANY, Inc., et al., Defendants-Respondents, and United States of America, Defendant and Intervening Plaintiff-Appellant.

Supreme Court of South Carolina.

October 13, 1958.


Attorney(s) appearing for the Case

Messrs. John N. Stull, Acting Assistant Attorney General, Lee A. Jackson, Chief, Appellate Section, and A.F. Prescott and John J. McCarthy, Jr., Attorneys, United States Department of Justice, of Washington, D.C., and N. Welch Morrisette, Jr., United States Attorney, of Columbia, and Thomas P. Simpson, Assistant United States Attorney, of Charleston.

Messrs. Royall & Wright, of Florence, for Respondents Fannye M. Want, LeRoy M. Want, Mrs. Margaret M. Tew and The Citizens and Southern National Bank, and James P. Mozingo III, and John L. Nettles, of Darlington, for Respondents Alma H. Bowie, H.C. Dickey and Erminie Dickey, and Franklin G. Burroughs, of Conway, for Respondent Eula T. Baxter, and Joseph L. Nettles, of Columbia, for Respondent, R.L. Bryan Co., and Paul A. Sansbury, of Darlington, for Respondents, Isabel G. Blake, Sara G. Coffee, Darlington County Bank & Trust Company, Lillian S. McFall, K.C. Nash, Ruth S. Rogers, L.R. Peavey, Weston Roderick, W.L. Smith, individually and as Committee for Aline Smith, Henry M. Smith, Mary Smith Arnold and Pauline Flowers as Executrix of Estate of J.C. Flowers, and C.E. Gardner, of Darlington, for Respondent, P.A. Bethea, and Rosen & Rosen, of Georgetown, for Respondents, Margaret Gaillard Fritz, Elias Couturier and Elizabeth A. Gaillard, individually and as Executrix of Estate of Margaret C. Gaillard and as Agent for Elias Couturier, and McEachin, Townsend & Zeigler, of Florence, for Respondents, Montague McMillan, John Monroe J. Holliday and Joseph W. Holliday, as Executors of Estate of Ruby E. Holliday, and as substitute Executors of Estate of Mollie H. Johnson; Montague McMillan and Kathleen McMillan Waddington, and Robert L. Kilgo, of Darlington, for Respondents, Ola Mae Kilgo and Mae E. Kilgo, and Willcox, Hardee, Houck & Palmer, of Florence, for Respondent, Stephenson Finance Company, Inc., and Jerome F. Pate, of Darlington, for Respondents, Jessie S. Farrow, Louise McMillan and Marion McMillan, and Robert W. Shand, of Hartsville, for Respondent, Mary P. Genet, and Paulling & James, of Darlington, for Respondents, Marie K. Haynsworth, Norman Martin, Jr., Lurline W. McCullough, L.H. Sompayrac, Olive S. Thompson, Mae Welling and Martha W. Twitty, and William H. Blackwell, of Florence, for Respondents, Louise L. Bess and Bernard B. Bess, and John P. Gardner, of Darlington, for Respondent, Cornelia W. McLeod.


October 13, 1958.

LEGGE, Justice.

The United States, originally a defendant and later intervening plaintiff in this action to settle the insolvent estate of the late Samuel Want, appeals from a circuit decree which, affirming a special referee's first report,

(1) adjudged barred certain claims based upon alleged transferee and fiduciary liability of Samuel Want for estate and gift taxes due by the estate of...

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