Legal Opinion
Exxon Corp. v. South Carolina Tax Commission
Supreme Court of South Carolina
Decided September 5, 1979No. 21049PublishedCited by 3 opinions
1Per curiam
We are of the opinion that the order of Judge Moss properly sets forth and disposes of all issues raised by this appeal. His order, with deletions as indicated, will be printed as the opinion of this court. The matters included in brackets are our own.
ORDER OF HONORABLE JOSEPH R. MOSS
This action was brought pursuant to Section 12-47-220 for a refund of $1,720,718.10 income taxes with interest paid under protest. The taxes were assessed on income generated by Humble Oil and Refining Company (Humble). During the years in question, 1970, 1971 and 1972, Humble was a wholly-owned subsidiary of…
2Cases cited13 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Bass, Ratcliff & Gretton, Ltd. v. State Tax CommissionSupreme Court of the United States · 1924
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3Cited by3 opinions
- Atlantic Richfield Co. v. StateAlaska Supreme Court · 1985
- Eastman Kodak Co. v. South Carolina Tax CommissionSupreme Court of South Carolina · 1992
- M. Lowenstein Corp. v. South Carolina Tax CommissionCourt of Appeals of South Carolina · 1989