BOYLE UTILITIES, INC. v. S.C. TAX COMMISSION

20940

273 S.C. 93 (1979)

254 S.E.2d 308

BOYLE UTILITIES, INC., Appellant, v. The SOUTH CAROLINA TAX COMMISSION, Respondent.

Supreme Court of South Carolina.

April 18, 1979.


Attorney(s) appearing for the Case

F. Ladson Boyle of Love, Thornton, Arnold & Thomason, Greenville, for appellant.

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


April 18, 1979.

NESS, Justice:

This is an action for refund of $4,652.99 in taxes paid under protest. The trial judge granted the Tax Commission's motion for summary judgment. We affirm.

The appellant taxpayer, Boyle Utilities, Inc., a construction company which installed sanitation pipelines in South Carolina, North Carolina and Georgia, was incorporated in South Carolina and had its principal place of business...

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