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SOUTH CAROLINA TAX COMMISSION v. REEVES

21878

278 S.C. 658 (1983)

300 S.E.2d 916

SOUTH CAROLINA TAX COMMISSION, Respondent, v. Charles W. REEVES, William Simons and Simons Appliance Center, Appellants.

Supreme Court of South Carolina.

March 14, 1983.

Attorney(s) appearing for the Case

Irvin J. Slotchiver, of Rosen, Oberman & Rosen, Charleston, for appellants.

Atty. Gen. T. Travis Medlock, Retired Atty. Gen. Daniel R. McLeod, Deputy Atty. Gen. Joe L. Allen, Jr., and Asst. Atty. Gen. Jackson E. Fields, Jr. Columbia, for respondent.

March 14, 1983.

HARWELL, Justice:

Pursuant to S.C. Code Ann. § 12-7-2280 (1976), respondent served appellants Reeves and Simons, the sole partners of Simons Appliance Center, with a Summons to Produce their books and records of their partnership for the tax years 1976, 1977, 1978. Appellants refused to produce the records, alleging that Article I, Section 12 of the S.C. Constitution and the Fifth Amendment to...

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