STEPHENSON FINANCE CO. v. S.C. TAX COMM.

18037

242 S.C. 98 (1963)

130 S.E.2d 72

STEPHENSON FINANCE COMPANY, Inc., Respondent, v. SOUTH CAROLINA TAX COMMISSION, Appellant. STEPHENSON MOTOR COMPANY, Inc., Respondent, v. SOUTH CAROLINA TAX COMMISSION, Appellant. SUPERIOR AUTOMOBILE INSURANCE COMPANY, Respondent, v. SOUTH CAROLINA TAX COMMISSION, (PL-54), Appellant. SUPERIOR AUTOMOBILE INSURANCE COMPANY, Respondent, v. SOUTH CAROLINA TAX COMMISSION (INS-569), Appellant.

Supreme Court of South Carolina.

March 12, 1963.


Attorney(s) appearing for the Case

James M. Windham, Esq., Assistant Attorney General, of Columbia, for Appellant.

Messrs. Willcox, Hardee, Houck, Palmer & O'Farrell, of Florence, and Sinkler, Gibbs & Simons, of Charleston, for Respondents.


March 12, 1963.

BRAILSFORD, Justice.

These four actions to recover taxes assessed by the South Carolina Tax Commission and paid under protest were tried together in the court below and resulted in judgments in favor of the taxpayers. The Tax Commission has appealed on one record. All parties agree that each of the four appeals depends upon the same legal question, i. e., whether the 1957 acquisition by Stephenson...

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