Legal Opinion
M. Lowenstein Corp. v. South Carolina Tax Commission
Court of Appeals of South Carolina
Decided March 13, 1989No. 1302PublishedCited by 2 opinions
1Per curiam
Appellants M. Lowenstein Corporation and ClarkSchwebel Fiberglass Corporation brought this action against respondent South Carolina Tax Commission to recover taxes they had paid under protest. The Circuit Court denied recovery. We affirm.
Lowenstein is in the business of manufacturing textiles. Clark-Schwebel is in the business of manufacturing fiberglass fabrics. Lowenstein and Clark-Schwebel have their principal places of business in New York, but they also conduct business in South Carolina. Lowenstein is the parent corporation of Clark-Schwebel. There are two types of income in dispute in…
2Cases cited13 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
- FW Woolworth Co. v. Taxation and Revenue Dept. of NMSupreme Court of the United States · 1982
- NCR Corp. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1988
- Talley v. South Carolina Higher Education Tuition Grants CommitteeSupreme Court of South Carolina · 1986
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3Cited by2 opinions
- Bass v. StateSupreme Court of South Carolina · 1992
- Eastman Kodak Co. v. South Carolina Tax CommissionSupreme Court of South Carolina · 1992