Legal Opinion
Gable v. South Carolina Tax Commission
Supreme Court of South Carolina
Decided January 31, 1939No. 14811PublishedCited by 6 opinions
1Opinion of the Court
The opinion of the Court was delivered by
Mr. CriiEE Justice Stabrer.
This action was brought on January 29, 1938, for the recovery of $3,360.42 and $374.39 normal income tax and intangible tax paid by the plaintiff, the first item having been paid under protest. A jury trial, by agreement of the parties, was waived, and the matter was heard by his Honor, Judge Gaston, who gave judgment for the plaintiff and ordered a refund of such taxes, with interest.
The facts, as agreed to, are as follows: The plaintiff, who is one of the nine shareholders of the company, is the owner of 43 1/3 shares, out…
2Cases cited7 opinions
- Lynch v. HornbySupreme Court of the United States · 1918
- Lynch v. TurrishSupreme Court of the United States · 1918
- Helvering v. CanfieldSupreme Court of the United States · 1934
- State ex rel. Sallie F. Moon Co. v. Wisconsin Tax CommissionWisconsin Supreme Court · 1917
- Hadden v. South Carolina Tax CommissionSupreme Court of South Carolina · 1937
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Hovis v. Powers Construction Co. (In Re Hoffman Associates, Inc.)United States Bankruptcy Court, D. South Carolina · 1995
- Roper v. South Carolina Tax CommissionSupreme Court of South Carolina · 1957
- Thompson v. ThompsonSupreme Court of South Carolina · 1948
- Cobb v. GallowayOregon Supreme Court · 1941
- Henry P. Moses Co. v. South Carolina Tax CommissionSupreme Court of South Carolina · 1953
1 more not listed; retrieve them via the Exa API.