Legal Opinion
Spencer v. South Carolina Tax Commission
Supreme Court of South Carolina
Decided May 15, 1984No. 22105PublishedCited by 16 opinions
1Opinion of the Court
Harwell, Justice:
The taxpayers, Mr. and Mrs. Roger L. Spencer, paid their 1980 South Carolina income taxes under protest and initiated this action for a refund. The trial j udge granted the refund but denied attorneys’ fees. We affirm.
The Spencers are North Carolina residents, but Mr. Spencer, the sole wage-earner, is employed in Greenville, South Carolina. The Spencers filed a joint return and claimed non-business deductions for federal, state, and local taxes; interest; and charitable contributions. The Tax Commission disallowed the deductions pursuant to the proviso to S. C. Code Ann. §…
2Cases cited15 opinions
- Maine v. ThiboutotSupreme Court of the United States · 1980
- Chapman v. Houston Welfare Rights OrganizationSupreme Court of the United States · 1979
- Martinez v. CaliforniaSupreme Court of the United States · 1980
- Toomer v. WitsellSupreme Court of the United States · 1948
- United Building & Constr. Trades Council of Camden Cty. v. Mayor and Council of CamdenSupreme Court of the United States · 1984
10 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Arkansas Writers' Project, Inc. v. RaglandSupreme Court of the United States · 1987
- Colonial Pipeline Company, and Other Persons Similarly Situated v. Marcus E. Collins, Sr.Court of Appeals for the Eleventh Circuit · 1991
- Lunding v. New York Tax Appeals TribunalSupreme Court of the United States · 1998
- Brady v. StateNew York Court of Appeals · 1992
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1991
11 more not listed; retrieve them via the Exa API.