Burwell v. South Carolina Tax Commission

The opinion of the Court was delivered by

Mr. Justice Marion.

This is a controversy without action, submitted upon an agreed statement of facts which will be set out in the report of the case.

For the purpose of assessing and collecting the State income tax, the tax commission disallowed the’ returns of the petitioners, who are husband and wife, made upon the theory that they were partners in an automobile business during .the year 1923, and charged the entire net income from said business against the petitioner, Ernest Burwell, the husband. That ruling is rested upon two grounds, which will be…