CLARK v. S.C. TAX COMMISSION

19470

259 S.C. 161 (1972)

191 S.E.2d 23

Dorothy Napier CLARK, as Executrix of the Estate of Joseph R. Clark, Sr., Respondent, v. SOUTH CAROLINA TAX COMMISSION, Appellant.

Supreme Court of South Carolina.

August 9, 1972.


Attorney(s) appearing for the Case

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

James M. Brailsford, Esq., of Robinson, McFadden, Moore & Pope, Columbia, for Respondent.

Messrs. Daniel R. McLeod, Atty. Gen., Joe L. Allen, Jr., G. Lewis Argoe, Jr., and John C. von Lehe, Asst. Attys. Gen., of Columbia, for Appellant, in Reply.


August 9, 1972.

LITTLEJOHN, Justice.

The Tax Commission appeals from a circuit court order directing it to redetermine an assessed deficiency in plaintiff's South Carolina estate tax liability.

Joseph R. Clark, Sr., died testate on March 17, 1969. His widow, Dorothy Napier Clark, was primary beneficiary under Clark's will. As his executrix, she is plaintiff and respondent in this action.

Section 2056...

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