HEUBLEIN, INC. v. S.C. TAX COMMISSION

19289

257 S.C. 17 (1971)

183 S.E.2d 710

HEUBLEIN, INC., Respondent, v. SOUTH CAROLINA TAX COMMISSION, Appellant.

Supreme Court of South Carolina.

September 22, 1971.


Attorney(s) appearing for the Case

Messrs. Daniel R. McLeod, Atty. Gen., Joe L. Allen, Jr., and G. Lewis Argoe, Jr., Asst. Attys. Gen. of Columbia, for Appellant.

Messrs. Carlisle Roberts and W. Croft Jennings, Jr., of Roberts, Jennings & Thomas, Columbia, for Respondent.


September 22, 1971.

LEWIS, Justice:

The question to be decided is whether respondent, Heublein, Inc., a Connecticut corporation, is liable to the State of South Carolina for income and license taxes assessed on the basis of Heublein's sales of alcoholic beverages in the State for the years 1964-68. The taxes were assessed by the appellant, South Carolina Tax Commission, paid under protest, and this action brought by Heublein to recover the taxes so paid. The...

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