Heyward v. South Carolina Tax Commission

Moss, Justice.

Roger M. Heyward, As Executor of the Estate of Nathalie H. Miller, the appellant herein, brought this action against the South Carolina Tax Commission, the respondent herein, under Sections 65-2661 et seq., as amended, Code of 1952, to recover income taxes with interest thereon, which the appellant paid under protest. The case was heard in the Court below upon the pleadings and an agreed stipulation of the facts. This appeal is prosecuted from an order awarding judgment in favor of the respondent. ■

Mrs. Nathalie H. Miller owned certain stock which had a cost to her for tax…