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PEOPLES NAT'L BK. OF G'VILLE v. S.C. TAX COMM.

18702

250 S.C. 187 (1967)

156 S.E.2d 769

The PEOPLES NATIONAL BANK OF GREENVILLE, South Carolina, as Trustee of the Estate of J.B. Bruce, Respondent, v. The SOUTH CAROLINA TAX COMMISSION and Otis W. Livingston, Sam Burts, James A. Calhoun, Jr., Walter W. Lewis, and Robert C. Wasson, Tax Commissioners, Appellants.

Supreme Court of South Carolina.

September 8, 1967.

Attorney(s) appearing for the Case

Messrs. Daniel R. McLeod, Attorney General, and Joseph C. Coleman, Assistant Attorney General, of Columbia, for Appellants.

Wm. Byrd Traxler, Esq., of Greenville, for Respondent.

September 8, 1967.

BRAILSFORD, Justice.

This is an appeal by the South Carolina Tax Commission from an order of the circuit court holding unconstitutional a provision of Section 65-223, Code of 1962, as amended by Act No. 245, 53 Stat. 279 (1963), because it unreasonably discriminates against nonresident beneficiaries of certain trusts in the imposition and collection of income taxes. We quote the statute in relevant...

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