Legal Opinion
Merchants National Bank v. South Carolina Tax Commission
Supreme Court of South Carolina
Decided October 14, 1925No. 11841PublishedCited by 3 opinions
1Opinion of the Court
The opinion of the Court was delivered by
Mr. Acting Associate Justice James W. Johnson.
The statement in the record is as follows:
■ “Appeal from decision of South Carolina Tax Commission, assessing an inheritance tax on certain assets of the estate of James H. Dooley, deceased.
“On November 16, 1922, James H. Dooley, a legal resident of the State of Virginia, died in the State of Virginia, leaving a last will and testament, which was duly probated in the Circuit Court of Nelson County, Va., and the Merchants’ National Bank of Richmond, Va., and State & City Bank & Trust Company thereafter duly…
2Cases cited13 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Shaffer v. CarterSupreme Court of the United States · 1920
- Blackstone v. MillerSupreme Court of the United States · 1903
- United States v. PerkinsSupreme Court of the United States · 1896
- Maxwell v. BugbeeSupreme Court of the United States · 1919
8 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Coburn v. ColemanDistrict Court, W.D. South Carolina · 1947
- Beidler v. South Carolina Tax CommissionSupreme Court of South Carolina · 1927
- Heath v. SmytherDistrict Court, E.D. South Carolina · 1937