Legal Opinion
Colonial Life & Accident Insurance v. South Carolina Tax Commission
Supreme Court of South Carolina
Decided June 15, 1958No. 17428PublishedCited by 37 opinions
1Opinion of the Court
Legge, Justice.
Appellant assessed against respondent, a domestic corporation engaged in the business of life and accident insurance, additional license taxes for the years 1950-1953, inclusive, in respect of dividends on shares and interest on deposits owned by it in building and loan associations located in South Carolina, Alabama, Georgia, North Carolina and Tennessee, and also in respect of interest received on bonds of the cties of Valdosta, Georgia and Tuscaloosa, Alabama, owned by it. Respondent paid under protest the taxes so assessed, plus interest, and brought this action pursuant to…
2Cases cited30 opinions
- Prudential Insurance v. BenjaminSupreme Court of the United States · 1946
- Santee Mills v. QuerySupreme Court of South Carolina · 1922
- Green v. City of BennettsvilleSupreme Court of South Carolina · 1941
- State Ex Rel. Roddey v. BYRNES, GOVERNORSupreme Court of South Carolina · 1951
- Brock & Co. v. Board of SupervisorsCalifornia Supreme Court · 1937
25 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- I'On, L.L.C. v. Town of Mt. PleasantSupreme Court of South Carolina · 2000
- United States v. LivingstonDistrict Court, E.D. South Carolina · 1959
- TNS Mills, Inc. v. South Carolina Department of RevenueSupreme Court of South Carolina · 1998
- Talley v. South Carolina Higher Education Tuition Grants CommitteeSupreme Court of South Carolina · 1986
- Hercules Inc. v. South Carolina Tax CommissionSupreme Court of South Carolina · 1980
32 more not listed; retrieve them via the Exa API.