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PENDARVIS v. S.C. TAX COMMISSION

22309

285 S.C. 381 (1985)

329 S.E.2d 766

J. M. PENDARVIS, Respondent, v. SOUTH CAROLINA TAX COMMISSION, Appellant.

Supreme Court of South Carolina.

Decided May 2, 1985.

Attorney(s) appearing for the Case

Atty. Gen. T. Travis Medlock, Chief Deputy Atty. Gen. Joe L. Allen, Jr., and Asst. Atty. Gen. Ronald W. Urban, all of Columbia, for appellant.

J. Reese Daniel, of Thomas, Windham, Daniel & Dial, Columbia, for respondent.

Heard April 10, 1985.

Decided May 2, 1985.

CHANDLER, Justice:

The South Carolina Tax Commission (Commission) disallowed an income tax deduction claimed by J.M. Pendarvis (Taxpayer). Taxpayer paid the disputed amount and sued for refund pursuant to S.C. Code Ann. § 12-47-220 (1976 and Supp. 1984). The trial judge ordered a refund and Commission appeals.

We affirm as modified.

The facts were stipulated. Taxpayer is a car dealer in...

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