PLANTATION PIPELINE CO. v. S.C. TAX COMMISSION

19714

261 S.C. 358 (1973)

200 S.E.2d 79

PLANTATION PIPELINE COMPANY, Respondent, v. SOUTH CAROLINA TAX COMMISSION, Appellant. COLONIAL PIPELINE COMPANY, Respondent, v. SOUTH CAROLINA TAX COMMISSION, Appellant.

Supreme Court of South Carolina.

October 31, 1973.


Attorney(s) appearing for the Case

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

Thomas A. Evins, Esq., of Butler, Means & Browne, Spartanburg, for Respondents.


October 31, 1973.

LEWIS, Justice:

This appeal concerns two separate actions by the respective respondents pursuant to Section 65-2662 of the Code for the recovery of income taxes paid by them under protest for the years of 1967, 1968, and 1969. Such actions were consolidated for trial in the lower court and by agreement remain consolidated for the purpose of appeal.

The question to be decided is whether the...

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