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HARPER v. S.C. TAX COMMISSION

20255

267 S.C. 144 (1976)

226 S.E.2d 699

Emory D. HARPER and Addie Mae Ivie, Executors of the Estate of Charles M. Middlebrooks, Appellants, v. The SOUTH CAROLINA TAX COMMISSION, Respondent.

Supreme Court of South Carolina.

July 13, 1976.

Attorney(s) appearing for the Case

Messrs. Allen E. Fulmer and A.L. Moses, of Columbia, for Appellants.

Messrs. Daniel R. McLeod, Atty. Gen., G. Lewis Argoe, Jr., Asst. Atty. Gen., and John C. von Lehe, Asst. Atty. Gen., of Columbia, for Respondent.

July 13, 1976.

Per Curiam:

This is an appeal from an order of the lower court upholding the assessment of an estate tax deficiency against the estate of Charles M. Middlebrooks, deceased. The order under appeal correctly disposes of the issues and the following portions thereof will be reported as the judgment of the Court:

"This action involves a suit brought under Section 65-525 of the South Carolina...

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