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SLATER CORP. v. S.C. TAX COMMISSION

20646

270 S.C. 405 (1978)

242 S.E.2d 439

SLATER CORPORATION, Respondent, v. SOUTH CAROLINA TAX COMMISSION, Appellant.

Supreme Court of South Carolina.

March 16, 1978.

Attorney(s) appearing for the Case

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

W. Francis Marion of Haynsworth, Perry, Bryant, Marion & Johnstone, Greenville, for Respondent.

March 16, 1978.

NESS, Justice:

This is an action for the restitution of additional taxes in the amount of $38,225.27 assessed against Slater Corporation. The lower court, sitting without a jury, concluded Slater was a wholesaler and therefore not liable for the taxes assessed. The South Carolina Tax Commission appeals. We affirm the order refunding the amount paid under protest, with appropriate interest.

The controversy arises from Slater's food service...

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