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STATE EX REL. CARTER v. STATE

No. 24570.

325 S.C. 204 (1997)

481 S.E.2d 429

STATE of South Carolina ex rel. Michael CARTER; Michael Carter, as citizen and taxpayer of the State of South Carolina, of whom Michael Carter, as citizen and taxpayer of the State of South Carolina is, Appellant, v. The STATE of South Carolina, The South Carolina Department of Revenue and Taxation, T. Walter Brashier, Thomas Roe, Ronald L. Cobb, Richard E. Greer and Kenneth A. Kinard, of whom The State of South Carolina and The South Carolina Department of Revenue and Taxation are, Respondents.

Supreme Court of South Carolina.

Decided February 3, 1997.

Attorney(s) appearing for the Case

Paul R. Perkins, David A. Fedor, and John D. Elliott, Columbia, for Appellant.

General Counsel Harry T. Cooper, Jr., Chief Counsel for Revenue Litigation Ronald W. Urban, and Counsel for Revenue Litigation Jeffrey M. Nelson, all of the South Carolina Department of Revenue and Taxation, Columbia, for Respondents.

TOAL, Justice:

Appellant Michael Carter ("Taxpayer") appeals the circuit court's order rejecting his challenge to certain South Carolina capital gains tax legislation. We affirm.

FACTUAL/PROCEDURAL BACKGROUND

This lawsuit concerns state capital gains tax legislation passed in 1988, 1989, and 1991. Specifically, Taxpayer challenges the constitutionality of Act No. 658, 1988 S.C. Acts, Part II, section 27...

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