Legal Opinion
Wilson v. South Carolina Tax Commission
Supreme Court of South Carolina
Decided September 17, 1951No. 16540PublishedCited by 4 opinions
1Opinion of the Court
StuicEs, Justice.
J. S. Wilson and E. C. Wilson, father and son, are the owners in equal amounts of the shares of Wilson Gas & Oil Company, a corporation, which is engaged in the wholesale and retail sale and distribution of petroleum products. It owned considerable real estate which consisted of filling stations and sites, etc. In order to insulate this property from liability for damages incurred in the operation of the business, the Wilsons formed another corporation, “Wilson’s, Incorporated.” The old corporation conveyed to the new the most or all of the real estate and the shares of the…
2Cases cited7 opinions
- United States v. PhellisSupreme Court of the United States · 1921
- Weiss v. StearnSupreme Court of the United States · 1924
- Rockefeller v. United StatesSupreme Court of the United States · 1921
- Southern Weaving Co. v. QuerySupreme Court of South Carolina · 1945
- Vale v. duPontSupreme Court of Delaware · 1936
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Roper v. South Carolina Tax CommissionSupreme Court of South Carolina · 1957
- Beard v. South Carolina Tax CommissionSupreme Court of South Carolina · 1956
- Stephenson Finance Co. v. South Carolina Tax CommissionSupreme Court of South Carolina · 1963
- Henry P. Moses Co. v. South Carolina Tax CommissionSupreme Court of South Carolina · 1953