Seward v. South Carolina Tax Commission

The plaintiffs (income tax payers) have appealed from the order of the lower court. That order sets forth and correctly disposes of all issues submitted to this Court. It will, with minor deletions, be printed as our directive. The lower court is

Affirmed.

Nicholson, Judge.

This case involves a suit for refund of income taxes for the years 1972, 1973 and 1974. The taxes were paid under protest and this action brought under the provisions of Section 65-2661 and 65-2662 of the South Carolina Code of Laws. The question presented is the propriety of the Tax Commission's disallowance of claimed…