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RIVERS v. STATE

No. 24682.

327 S.C. 271 (1997)

490 S.E.2d 261

John M. RIVERS, Jr., and Kathleen H. Rivers, Respondents, v. STATE of South Carolina, Appellant. Thomas WARING, Trustee of the Legrand Elebash Irrevocable Trust, Respondent, v. STATE of South Carolina, Appellant. Thomas WARING, Trustee of the Alice Palmer Elebash Irrevocable Trust, Respondent, v. STATE of South Carolina, Appellant. John M. RIVERS, Jr., as Personal Representative of the Estates of Martha R. Rivers and John M. Rivers, Respondent, v. STATE of South Carolina, Appellant.

Supreme Court of South Carolina.

Decided September 2, 1997.

Attorney(s) appearing for the Case

General Counsel Harry T. Cooper, Jr., Chief Counsel for Revenue Litigation Ronald W. Urban, Counsel for Revenue Litigation Sarah G. Major, Columbia, for Appellant.

T. Heyward Carter, Jr., Edward G.R. Bennett, and Amy Morrison Fraser, all of Evans, Carter, Kunes & Bennett, P.A., Charleston; Henry E. Grimball, of Buist, Moore, Smythe & McGee, PA., Charleston, all for Respondents.

TOAL, Justice.

This case concerns certain controversial state capital gains tax legislation enacted in 1988, 1989, and 1991. The circuit court found Rivers and the other respondents ("Taxpayers") possessed a vested property interest in a capital gains tax refund scheduled to be distributed in 1992. The court held that because Taxpayers' property right was vested, any subsequent legislation taking away that right would effect...

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