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M. LOWENSTEIN CORP. v. S.C. TAX COMM.

1302

298 S.C. 93 (1989)

378 S.E.2d 272

M. LOWENSTEIN CORPORATION and Clark-Schwebel Fiberglass Corporation, Appellants v. SOUTH CAROLINA TAX COMMISSION, Respondent.

Court of Appeals of South Carolina.

Decided March 13, 1989.

Attorney(s) appearing for the Case

John C. von Lehe, Jr., J. Rutledge Young, Jr., and Stephen P. Groves of Young, Clement, Rivers & Tisdale, Charleston, for appellants.

Chief Deputy Atty. Gen. Joe L. Allen, Jr., and Deputy Atty. Gen. Ray N. Stevens, Columbia, for respondent.

Heard Jan. 17, 1989.

Decided March 13, 1989.

Per Curiam:

Appellants M. Lowenstein Corporation and Clark-Schwebel Fiberglass Corporation brought this action against respondent South Carolina Tax Commission to recover taxes they had paid under protest. 1 The Circuit Court denied recovery. We affirm.

Lowenstein is in the business of manufacturing textiles. Clark-Schwebel...

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