Legal Opinion

Little v. Little

Supreme Court of South Carolina

Decided June 2, 1949No. 16227PublishedCited by 8 opinions

1Opinion of the Court

StukEs, Justice.

The respondent, Mrs. Rila W. Little, is the mother of the other parties to this action. At the instance of still another son she consulted a tax accountant in December, 1942 who advised her that she might avoid or minimize inheritance taxes by making gifts to her children and the exemption that year was $4,000.00 to each child which he warned would be decreased to $3,000.00 the next year. From this advisor she went to the office of C. P. Laney, an attorney now deceased, and employed and instructed him to prepare several deeds to various of her children, including that in…

2Cases cited5 opinions

  1. Larisey v. LariseySupreme Court of South Carolina · 1913
  2. Watson v. CoxSupreme Court of South Carolina · 1921
  3. Bates v. BatesSupreme Court of South Carolina · 1948
  4. Merck v. MerckSupreme Court of South Carolina · 1913
  5. Godfrey v. GodfreySupreme Court of South Carolina · 1936

3Cited by8 opinions

  1. GILBERT v. McLEOD INFIRMARYSupreme Court of South Carolina · 1951
  2. Austin-Griffith, Inc. v. GoldbergSupreme Court of South Carolina · 1953
  3. Phillips v. DuBoseSupreme Court of South Carolina · 1953
  4. Little v. LITTLESupreme Court of South Carolina · 1953
  5. Donnan Ex Rel. Owens v. MarinerCourt of Appeals of South Carolina · 2000

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