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TAYLOR v. MILL

23756

310 S.C. 526 (1992)

426 S.E.2d 311

Morris H. TAYLOR, Jr., Appellant v. James H. MILL, Phillip A. Goldberg, Marjorie Sharpe as Lexington County Tax Collector, Lexington County, Internal Revenue Service, United States of America and all persons claiming any right, title, estate, interest in or lien upon the real estate being described herein, any unknown adults or entity being as a class designated as John Doe, and any unborn infants or persons under disability being as a class designated as Richard Doe, Defendants, of whom James H. Mill is a Respondent.

Supreme Court of South Carolina.

Decided December 14, 1992.

Attorney(s) appearing for the Case

Gary L. Wooten, Columbia, for appellant.

Richard W. Arnold of King & Vernon, Columbia, for respondent.

Heard Nov. 16, 1992.

Decided Dec. 14, 1992.

MOORE, Justice:

This is an action to quiet title to a one-acre lot in Lexington County. We affirm.

FACTS

The facts are not contested. The property in question was owned by Philip Goldberg. In 1978 and 1984, the Internal Revenue Service filed federal tax liens in Lexington County totalling $23,890. On July 9, 1984, appellant Taylor bought the property for $2,860 at a federal tax sale. On...

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