ELMWOOD CEMETERY ASSOC. v. S.C. TAX COM.

19177

255 S.C. 457 (1971)

179 S.E.2d 609

ELMWOOD CEMETERY ASSOCIATION, Respondent v. SOUTH CAROLINA TAX COMMISSION, Appellant.

Supreme Court of South Carolina.

February 26, 1971.


Attorney(s) appearing for the Case

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

Henry H. Edens, Esq., of Columbia, for Respondent.


February 26, 1971.

LEWIS, Justice.

This controversy between respondent, Elmwood Cemetery Association, and appellant, South Carolina Tax Commission, arises out of the attempt of appellant to require respondent to pay income tax to the State. From a ruling by the lower court holding that Elmwood was not subject to the tax, the Tax Commission has appealed.

In 1966, the Tax Commission made an assessment...

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