1. Home
  2. Browse Decisions
  3. S.C.
  4. 305 S.C.
  5. 305 S.C. 183 (1991)
 

S.C. TAX COMMISSION v. S.C. TAX BOARD OF REVIEW

23387

305 S.C. 183 (1991)

407 S.E.2d 627

SOUTH CAROLINA TAX COMMISSION, Appellant-Respondent v. SOUTH CAROLINA TAX BOARD OF REVIEW, Collins Music Co., Inc. and Collins Novelty Co., Inc., of whom Collins Music Co., Inc. and Collins Novelty Co., Inc. are, Respondents-Appellants.

Supreme Court of South Carolina.

Decided May 6, 1991.

Rehearing Denied August 15, 1991.

Attorney(s) appearing for the Case

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

Curtis W. Stodghill and Robert A. Dobson, III, both of Dobson and Dobson, and John W. Kittredge, of Wilkins, Nelson & Kittredge, Greenville, for respondents-appellants.

Heard Feb. 19, 1991.

Decided May 6, 1991.

Rehearing Denied Aug. 15, 1991.

TOAL, Justice:

This appeal arises out of a dispute between appellant South Carolina Tax Commission (Tax Commission) and respondents Collins Music Co., Inc. and Collins Novelty Co., Inc. (Collins) over the valuation of certain property as merchant's equipment pursuant to S.C. Code Ann. § 12-37-970.1 If property is

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