Scott v. South Carolina Tax Commission

Being unable to concur in the opinion of Mr. Justice Brailsford, I most respectfully dissent. The exclusionary provision of the Federal statute, of course, does not mitigate the obligation, if any, of a State income taxpayer, but I do not agree that the sums withheld from the statutory retirement pay of Cdr. Scott constitute income within the purview and intent of the South Carolina Income Tax Law.

Cdr. Scott, a native of Edgefield County, served in the United States Navy from 1935 to 1961, being away from South Carolina in active service twenty-six years. Upon his retirement he returned to…