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EASTMAN KODAK CO. v. S.C. TAX COMMISSION

23606

308 S.C. 415 (1992)

418 S.E.2d 542

EASTMAN KODAK COMPANY, Appellant v. SOUTH CAROLINA TAX COMMISSION, Respondent.

Supreme Court of South Carolina.

Refiled May 26, 1992.

Attorney(s) appearing for the Case

John C. Von Lehe, Jr., and Stephen P. Groves, both of Young, Clement, Rivers & Tisdale, Charleston, for appellant.

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

Heard Feb. 5, 1992.

Refiled May 26, 1992.

CHANDLER, Justice:

We granted rehearing to reconsider our decision reported at Op. No. 23606 (S.C. filed March 30, 1992) Davis Adv. Sh. No. 9 at 12). The original opinion is withdrawn, and this amended opinion is substituted.

Kodak appeals an Order affirming the Tax Commission's denial of deductions derived from transactions known as "safe harbor leases."

We reverse.

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