Legal Opinion

State v. Charron

Court of Appeals of South Carolina

Decided July 29, 2002No. 3539PublishedCited by 2 opinions

1Opinion of the CourtHoward, J.

Robert and Jeanne Charron (collectively “the Charrons”) were each indicted on three separate charges for willful failure to file South Carolina income tax returns. A bench trial was held, and the Charrons were found guilty on each of the charges. We affirm.

FACTS/PROCEDURAL HISTORY

' 'On October 15, 1996, the Charrons were indicted for willful failure to file tax returns in 1992, 1993, and 1994, in violation of South Carolina Code Annotated section 12-54-40. 1 The Charrons moved to quash the indictments. The trial court denied the motion. The Charrons waived their right to a jury trial, and a…

2Cases cited14 opinions

  1. Hercules Inc. v. South Carolina Tax CommissionSupreme Court of South Carolina · 1980
  2. Pierce v. StateSupreme Court of South Carolina · 2000
  3. Moseley v. WelchSupreme Court of South Carolina · 1946
  4. State v. NicholsSupreme Court of South Carolina · 1997
  5. Westvaco Corp. v. South Carolina Department of RevenueSupreme Court of South Carolina · 1995

9 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. SCANA Corp. v. South Carolina Department of RevenueSupreme Court of South Carolina · 2009
  2. SCANA Corp. v. South Carolina Department of RevenueSupreme Court of South Carolina · 2009

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