EMERSON ELECTRIC CO. v. WASSON

22440

287 S.C. 394 (1986)

339 S.E.2d 118

EMERSON ELECTRIC CO., Respondent, v. Robert C. WASSON, John H. Lafitte, Jr., and Charles N. Plowden, Members of and Collectively Constituting The South Carolina Tax Commission, Petitioners.

Supreme Court of South Carolina.

Decided January 8, 1986.


Attorney(s) appearing for the Case

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

Robert P. Wilkins, Lexington, for respondent.


Heard Sept. 25, 1985.

Decided Jan. 8, 1986.

FINNEY, Justice:

Emerson Electric Company (Emerson) and its wholly owned subsidiary, Therm-O-Disc, Incorporated, (TOD) filed a consolidated South Carolina income tax return for the fiscal year ending September 30, 1978, pursuant to South Carolina Code Annotated Section 12-7-1570 (1976). After an audit, the Tax Commission imposed additional taxes in the amount of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases