1. Home
  2. Browse Decisions
  3. S.C.
  4. 235 S.C.
  5. 235 S.C. 155 (1959)
 

JOHNSON v. S.C. TAX COMMISSION

17568

235 S.C. 155 (1959)

110 S.E.2d 173

Blaine JOHNSON and Evelyn K. JOHNSON, Respondents, v. SOUTH CAROLINA TAX COMMISSION, Appellant.

Supreme Court of South Carolina.

August 19, 1959.

Attorney(s) appearing for the Case

Messrs. Daniel R. McLeod, Attorney General, and James M. Windham, Assistant Attorney General, of Columbia, for Appellant.

Messrs. Sinkler, Gibbs & Simons, of Charleston, for Respondents.

August 19, 1959.

TAYLOR, Justice.

The sole question presented in this appeal is: Are the amounts held by the banks or finance companies and credited to Respondents' reserve account taxable in that respective year by the State of South Carolina?

Appellant, South Carolina Tax Commission, assessed additional income tax against respondents for the years 1949 through 1953, inclusive, in the sum of $3,258.39. This assessment was paid under protest and an...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases