Burwell v. S.C. Tax Commission

The following is the agreed statement of facts on the submission of this controversy, without action, under the provisions of section 675 of the Code of 1922:(1) That the petitioners are husband and wife, and resided at the times hereinafter mentioned, and still reside in the city of Spartanburg, county of Spartanburg, State of South Carolina.(2) That during the year 1923, said petitioners conducted an automobile sales business in the city of Spartanburg, county and State aforesaid, under the following circumstances: The petitioner, Ernest Burwell, made an oral contract before marriage with…