SCOTT v. S.C. TAX COMMISSION

19777

262 S.C. 144 (1974)

202 S.E.2d 854

R. C. SCOTT and Marjorie R. Scott, Respondents, v. SOUTH CAROLINA TAX COMMISSION, Appellant.

Supreme Court of South Carolina.

February 21, 1974.


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. Derrick & Byrd, of Edgefield, for Respondents.


February 21, 1974.

BRAILSFORD, Justice:

In this action to recover additional South Carolina income taxes for 1966 and 1967 paid under protest, the plaintiffs are husband and wife. The husband is a retired naval commander. Prior to his retirement from active service in 1961, the husband made an irrevocable election under the Federal Retired Servicemen's Family Protection Plan, 10 U.S.C., Sec. 1431 et seq., to...

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