Legal Opinion

Avco Corp. v. Wasson

Supreme Court of South Carolina

Decided November 30, 1976No. 20313PublishedCited by 5 opinions

1Per curiam

The order of the lower court correctly disposes of the issues in this appeal and, with certain additional discussion, will be reported as the judgment of the Court. The order, with the additions, follows:

ORDER

This action was brought by Avco Corporation for the refund of corporation income taxes assessed for the tax years 1969 and 1970. It is stipulated that the amount in issue is $61,003.62, a part of which was paid by Avco under protest and a part being paid by Avco as estimated income tax prior to the Commission’s additional income tax assessment.

*584Avco and the Tax Commission have agreed to a…

2Cases cited5 opinions

  1. Southern Weaving Co. v. QuerySupreme Court of South Carolina · 1945
  2. Fennell v. South Carolina Tax CommissionSupreme Court of South Carolina · 1958
  3. Atlantic Coast Line R. v. Public Service CommissionSupreme Court of South Carolina · 1954
  4. Colonial Life & Accident Insurance v. South Carolina Tax CommissionSupreme Court of South Carolina · 1966
  5. Griggs v. HodgeSupreme Court of South Carolina · 1956

3Cited by5 opinions

  1. Davis Mechanical Contractors, Inc. v. WassonSupreme Court of South Carolina · 1977
  2. M. Lowenstein & Sons, Inc. v. South Carolina Tax CommissionSupreme Court of South Carolina · 1982
  3. Dalton v. South Carolina Tax CommissionCourt of Appeals of South Carolina · 1988
  4. Emerson Electric Co. v. South Carolina Department of RevenueSupreme Court of South Carolina · 2011
  5. Allied Corp. v. South Carolina Tax CommissionSupreme Court of South Carolina · 1986

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