Fennell v. South Carolina Tax Commission

Stukes, Chief Justice.

This action is for the recovery of state income taxes for the years 1950 and 1951 which were paid under protest by the respondent, who instituted suit against the Tax Commission for recovery pursuant to section 65-2662 of the Code of 1952. He recovered judgment and appeal by the Commission followed.

Respondent is a dentist residing in North Augusta in this State but practicing exclusively in Augusta, Georgia, where he maintains his dental office. During the years in question Georgia did not levy a tax upon the income although it was earned in that state. Neither did this…