Bobo Brothers, Inc. v. South Carolina Tax Commission

Gregory, Justice:

Appellants, Carl S. Bobo and Pansy S. Bobo, and Bobo Brothers, Inc., brought identical actions against respondent South Carolina Tax Commission under Section 12-7-2300 and Section 12-47-440, 1976 Code of Laws of South Carolina, “for the abatement of assessed taxes.” These combined appeals are from the orders of the lower court sustaining respondent’s demurrers to the complaints. We affirm.

In a Finding and Order dated September 22, 1976, the Tax Commission assessed sales and use taxes and corporate income taxes against appellant Bobo Brothers, Inc., and assessed individual…