Legal Opinion
Hay v. South Carolina Tax Commission
Supreme Court of South Carolina
Decided June 7, 1979No. 20980PublishedCited by 13 opinions
1Per curiam
The following portions of the order of the lower court correctly dispose of all issues submitted on appeal, and will be reported as the judgment of this Court:
This action was brought pursuant to Section 12-47-210 and 12-47-220 of the South Carolina Code of Laws by the respondents to recover income taxes in the amount of Six Thousand Eight Hundred Forty-one and 60/100 ($6,841-.60) Dollars paid under protest by the respondents for the year 1971. The taxes were assessed by the South Carolina Tax Commission after audit on the ground that the respondent, Frank S. Hay, failed to report taxable gain…
2Cases cited3 opinions
- Caughman v. Columbia Y. M. C. A.Supreme Court of South Carolina · 1948
- Heyward v. South Carolina Tax CommissionSupreme Court of South Carolina · 1962
- Martin v. Nationwide Mutual InsuranceSupreme Court of South Carolina · 1971
3Cited by13 opinions
- Gardner v. BiggartSupreme Court of South Carolina · 1992
- First South Savings Bank, Inc. v. Gold Coast AssociatesCourt of Appeals of South Carolina · 1990
- Lockwood Greene Engineers, Inc. v. South Carolina Tax CommissionCourt of Appeals of South Carolina · 1987
- Thomas R. v. South Carolina Department of Social ServicesCourt of Appeals of South Carolina · 1984
- Folk v. ThomasSupreme Court of South Carolina · 2001
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