Legal Opinion
Covington Fabrics Corp. v. South Carolina Tax Commission
Supreme Court of South Carolina
Decided March 10, 1975No. 19968PublishedCited by 11 opinions
1Opinion of the Court
Moss, Chief Justice:
Covington Fabrics Corporation, the appellant herein, brought this action against the South Carolina Tax Commission, the respondent herein, pursuant to Sections 65-2661 and 65-2662, Code of 1962, as amended, to recover the sum of $36,227.32, together with interest thereon, being additional corporate income taxes and corporate license fees assessed by the .respondent against the appellant. The taxes so assessed were paid under protest on December 23, 1969.
The respondent, by way of answer, alleged that the additional income taxes and corporate license fees were properly…
2Cases cited13 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Shaffer v. CarterSupreme Court of the United States · 1920
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Miller International, Inc. v. State, Department of RevenueSupreme Court of Colorado · 1982
- Scott & Williams, Inc. v. Board of TaxationSupreme Court of New Hampshire · 1977
- Hellertown Manufacturing Co. v. CommonwealthCommonwealth Court of Pennsylvania · 1976
- Directv, Inc. v. S.C. Dep't of RevenueCourt of Appeals of South Carolina · 2017
- Hoffmann-LaRoche, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 1980
6 more not listed; retrieve them via the Exa API.