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SPENCER v. S.C. TAX COMMISSION

22105

281 S.C. 492 (1984)

316 S.E.2d 386

Roger L. SPENCER, et al., Respondents, v. South Carolina TAX COMMISSION, et al., Appellants.

Supreme Court of South Carolina.

May 15, 1984.

Attorney(s) appearing for the Case

T. Travis Medlock, Atty. Gen., Joe L. Allen, Jr., Deputy Atty. Gen. and Ray N. Stevens, Asst. Atty. Gen., Columbia, for appellants.

Eric B. Amstutz and Henry L. Parr, Jr., Greenville, for respondents.

May 15, 1984.

HARWELL, Justice:

The taxpayers, Mr. and Mrs. Roger L. Spencer, paid their 1980 South Carolina income taxes under protest and initiated this action for a refund. The trial judge granted the refund but denied attorneys' fees. We affirm.

The Spencers are North Carolina residents, but Mr. Spencer, the sole wage-earner, is employed in Greenville, South Carolina. The Spencers filed a joint return and claimed nonbusiness deductions for federal...

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