Legal Opinion
Roper v. South Carolina Tax Commission
Supreme Court of South Carolina
Decided July 30, 1957No. 17335PublishedCited by 9 opinions
1Opinion of the Court
Moss, Justice.
J. A. Roper and Frances G. Roper, husband and wife, the appellants herein, who had filed a joint income tax return for the year 1951, brought this action against the South Carolina Tax Commission, the respondent herein, under and pursuant to Title 65 — Sections 2661-2, 1952 Code of Laws of South Carolina, to recover certain income tax and interest thereon, which appellants had paid under protest.
It appears from the complaint that in 1929 Roper Motor Company was organized as a business corporation under the laws of this State and had an authorized capital stock of $6,000.00,…
2Cases cited25 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Towne v. EisnerSupreme Court of the United States · 1918
- Helvering v. GriffithsSupreme Court of the United States · 1943
- Santee Mills v. QuerySupreme Court of South Carolina · 1922
20 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Gordon v. Fidelity & Casualty Co. of New YorkSupreme Court of South Carolina · 1961
- Warr v. Carolina Power & Light Co.Supreme Court of South Carolina · 1960
- University of South Carolina v. MehlmanSupreme Court of South Carolina · 1964
- Alderman v. BivinSupreme Court of South Carolina · 1958
- Outlaw v. Calhoun Life InsuranceSupreme Court of South Carolina · 1960
4 more not listed; retrieve them via the Exa API.