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BOBO BROTHERS, INC. v. S.C. TAX COMMISSION

20690

271 S.C. 18 (1978)

244 S.E.2d 519

BOBO BROTHERS, INC., Appellant, v. SOUTH CAROLINA TAX COMMISSION, Respondent. Carl S. BOBO and Pansy S. Bobo, Appellants, v. SOUTH CAROLINA TAX COMMISSION, Respondent (two cases).

Supreme Court of South Carolina.

May 17, 1978.

Attorney(s) appearing for the Case

C. Rauch Wise, Greenwood, for appellants.

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

May 17, 1978.

GREGORY, Justice:

Appellants, Carl S. Bobo and Pansy S. Bobo, and Bobo Brothers, Inc., brought identical actions against respondent South Carolina Tax Commission under Section 12-7-2300 and Section 12-47-440, 1976 Code of Laws of South Carolina, "for the abatement of assessed taxes." These combined appeals are from the orders of the lower court sustaining respondent's demurrers to the complaints. We affirm...

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