Legal Opinion
Fraternal Order of Police v. South Carolina Department of Revenue
Supreme Court of South Carolina
Decided December 9, 2002No. 25566PublishedCited by 15 opinions
1Opinion of the Court
Chief Justice TOAL:
Fraternal Order of Police et. al. (“Taxpayers”) challenge the constitutionality of the Bingo Act of 1989 (“1989 Act”), 1 and two additional bingo statutes enacted after the 1989 Act, S.C.Code Ann. §§ 12-21-3441 and 12-21-3610 (Supp.1995). 2 Taxpayers brought their challenge in an effort to recover taxes paid to the South Carolina Department of Revenue (“the Department”) pursuant to these statutes between July 1, 1992, and October 1,1997.
Factual/Procedural Background
The parties have stipulated to the relevant facts. The Taxpayers first filed an action in 1993 challenging the…
2Cases cited16 opinions
- City of New Orleans v. DukesSupreme Court of the United States · 1976
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Lewis v. United StatesSupreme Court of the United States · 1955
- Ah Sin v. WittmanSupreme Court of the United States · 1905
- Ward v. StateSupreme Court of South Carolina · 2000
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3Cited by15 opinions
- Sloan v. South Carolina Board of Physical Therapy ExaminersSupreme Court of South Carolina · 2006
- Denene, Inc. v. City of CharlestonSupreme Court of South Carolina · 2004
- Sunset Cay, LLC v. City of Folly BeachSupreme Court of South Carolina · 2004
- Abbeville County School District v. StateSupreme Court of South Carolina · 2014
- Lee v. BunchSupreme Court of South Carolina · 2007
10 more not listed; retrieve them via the Exa API.