South Carolina Tax Commission v. Reeves

Harwell, Justice:

Pursuant to S. C. Code Ann. § 12-7-2280 (1976), respondent served appellants Reeves and Simons, the sole partners of Simons Appliance Center, with a Summons to Produce their books and records of their partnership for the tax years 1976, 1977,1978. Appellants refused to produce the records, alleging that Article I, Section 12 of the S. C. Constitution and the Fifth Amendment to the U. S. Constitution afforded them protection against the production of the records. Subsequently, respondent petitioned the circuit court for an Order of enforcement pursuant to S. C. Code Ann. §…