Investors Premium Corp. v. South Carolina Tax Commission

260 S.C. 13 (1973)

193 S.E.2d 642

INVESTORS PREMIUM CORPORATION, Respondent,

v.

The SOUTH CAROLINA TAX COMMISSION et al., Appellants.

19543

Supreme Court of South Carolina.

January 3, 1973.

Messrs. Daniel R. McLeod, Atty. Gen., Joe L. Allen, Jr., and G. Lewis Argoe, Jr., Asst. Attys. Gen., of Columbia, for Appellants.

Harry M. Lightsey, Jr., Esq., of Columbia, for Respondent.

January 3, 1973.

LITTLEJOHN, Justice:

Investors Premium Corporation, the plaintiff herein, brought this action against The South Carolina Tax Commission, defendant, under South Carolina Code of Laws § 65-2662 (1962) to recover…