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S.C. TAX COMM. v. METROPOLITAN LIFE INS. CO.

20130

266 S.C. 34 (1975)

221 S.E.2d 522

SOUTH CAROLINA TAX COMMISSION, Appellant, v. METROPOLITAN LIFE INSURANCE COMPANY, Respondent.

Supreme Court of South Carolina.

December 15, 1975.

Attorney(s) appearing for the Case

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

William L. Pope, Esq., of Robinson, McFadden, Moore & Pope, of Columbia, for Respondent.

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

Dec. 15, 1975.

NESS, Justice:

The South Carolina Tax Commission seeks to have Metropolitan Life Insurance Company pay it the maturity value of three thousand eighty (3,080) unclaimed life insurance policies. The policies matured by 1965 and the Commission contends the funds are "abandoned property" within the meaning of the Uniform Disposition of Unclaimed Property Act. S.C. Code, Section 57-240.1 et seq. (1974...

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