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Legal Opinion

Vance v. South Carolina Tax Commission

Supreme Court of South Carolina

Decided March 14, 1967No. 18619PublishedCited by 6 opinions

1Opinion of the Court

Bussey, Justice.

This action was brought by plaintiff, as the personal representative of the Estate of William J. Bailey, deceased, to recover from the South Carolina Tax Commission the sum of $88,000, with interest thereon, which sum was alleged to be an overcharge or overpayment of South Carolina estate taxes, imposed by the provisions of the South Carolina Estate Tax Law then in force, namely, Sections 65-551 through 65-553 of the 1952 Code of Laws. The case was, by consent, referred to the Master in Equity for Richland County. A stipulation of certain key facts was entered into and the…

2Cases cited8 opinions

  1. In Re Gallagher's WillNew Mexico Supreme Court · 1953
  2. New York Trust Co. v. DoubledaySupreme Court of Connecticut · 1956
  3. Baker v. ALLENSupreme Court of South Carolina · 1951
  4. Chesterfield County v. State Highway Department of South CarolinaSupreme Court of South Carolina · 1936
  5. Beidler v. South Carolina Tax CommissionSupreme Court of South Carolina · 1927

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3Cited by6 opinions

  1. McCall v. BatsonSupreme Court of South Carolina · 1985
  2. McCall ex rel. Andrews v. BatsonSupreme Court of South Carolina · 1985
  3. Stewart v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1974
  4. Belue v. City of SpartanburgSupreme Court of South Carolina · 1981
  5. Belue v. City of SpartanburgSupreme Court of South Carolina · 1981

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