LOWENSTEIN & SONS v. S.C. TAX COMM.

21694

277 S.C. 561 (1982)

290 S.E.2d 812

M. LOWENSTEIN & SONS, INC., Appellant, v. SOUTH CAROLINA TAX COMMISSION, Robert C. Wasson, as Chairman, and Charles N. Plowden and Raymond R. Finch, Jr., as Commissioners and constituting the South Carolina Tax Commission, Respondents.

Supreme Court of South Carolina.

April 14, 1982.


Attorney(s) appearing for the Case

Melvin B. McKeown, Jr., of Spratt, McKeown & Spratt, York, for appellant.

Deputy Atty. Gen. Joe L. Allen, Jr., Sr. Asst. Atty. Gen. G. Lewis Argoe, Jr., and Asst. Atty. Gen. Jackson E. Fields, Jr., Columbia, for respondents.


April 14, 1982.

Per Curiam:

This appeal is from an order of the lower court affirming the disallowance by respondent South Carolina Tax Commission of deductions from appellant's South Carolina income tax for bad debt losses and for expenses by way of sales commissions. The additional taxes and interest resulting from the denial of these deductions were paid under protest and this action was brought to recover the amounts so paid. We are convinced that...

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