Legal Opinion
Adams v. Burts
Supreme Court of South Carolina
Decided February 16, 1965No. 18306PublishedCited by 13 opinions
1Opinion of the Court
Moss, Justice.
Stephen B. Adams, the respondent herein, brought this action against the members of the South Carolina Tax Commission, the appellants herein, under Section 65-2661 et seq., Code of 1962, to recover the sum of $1,575.34, being additional income taxes, and interest paid under protest, assessed by the appellants against the respondent for the income tax years 1960, 1961 and 1962, inclusive.
It appears from the record that the respondent acquired, on July 6, 1952, a tract of land located in Richland County, and in 1958 he sold the timber thereon for a total price of $63,017.00. The…
2Cases cited5 opinions
- Burnet v. S. & L. Building Corp.Supreme Court of the United States · 1933
- Western States Life Ins. Co. v. LockwoodCalifornia Supreme Court · 1913
- Heyward v. South Carolina Tax CommissionSupreme Court of South Carolina · 1962
- Fennell v. South Carolina Tax CommissionSupreme Court of South Carolina · 1958
- Johnson v. South Carolina Tax CommissionSupreme Court of South Carolina · 1959
3Cited by13 opinions
- Meredith v. ElliottSupreme Court of South Carolina · 1966
- City of Columbia v. Niagara Fire InsuranceSupreme Court of South Carolina · 1967
- DuBois v. Director, Division of TaxationNew Jersey Tax Court · 1981
- McMenamy v. Director, Division of TaxationNew Jersey Tax Court · 1981
- Smoyer v. Taxation Division DirectorNew Jersey Tax Court · 1982
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