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GUARANTY BANK AND TR. CO. v. S.C. TAX COM.

19038

254 S.C. 82 (1970)

173 S.E.2d 367

The GUARANTY BANK AND TRUST COMPANY, as Substitute Trustee Under the Will of R.P. Byrd dated January 13, 1928, Respondent, v. SOUTH CAROLINA TAX COMMISSION, Appellant.

Supreme Court of South Carolina.

April 9, 1970.

Attorney(s) appearing for the Case

Messrs. Daniel R. McLeod, Attorney General, and Joe L. Allen, Jr., and G. Lewis Argoe, Jr., Assistant Attorneys General, of Columbia, for Appellant.

E.N. Zeigler, Esq., for Zeigler & Townsend, of Florence, for Respondents.

Messrs. Daniel R. McLeod, Attorney General, and Joe L. Allen, Jr., and G. Lewis Argoe, Jr., Assistant Attorneys General, of Columbia, for Appellant, in Reply.

April 9, 1970.

MOSS, Chief Justice.

The Guaranty Bank and Trust Company, as substitute trustee under the will of R.P. Byrd, the respondent herein, brought this action, pursuant to Section 65-2684 of the Code, against the South Carolina Tax Commission, the appellant herein, to recover income tax paid in the amount of $3,157.28, with interest thereon. The basis for the refund claimed was that a portion of the funds realized from the involuntary conversion of...

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