Legal Opinion
Eastern Federal Corp. v. Wasson
District Court, D. South Carolina
Decided December 2, 1981No. Civ. A. 80-1108-14PublishedCited by 5 opinions
1Opinion of the Court
ORDER
WILKINS, District Judge.
In this civil rights action, Plaintiff challenges the constitutionality of South Carolina Code Section 12-21-2710. This statute imposes a 20% tax on “X” rated and non-rated movies, 1 while South Carolina Code Section 12-21-2420 imposes a 4% tax on movies rated by the Motion Picture Association of America. Plaintiff has sued under the provisions of Title 42, United States Code Section 1983 and Title 28, United States Code Section 1343(3) seeking declaratory and injunctive relief.
FINDINGS OF FACT
Prior to trial the parties entered into a stipulation of facts. After…
2Cases cited23 opinions
- McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
- Saint Paul Mercury Indemnity Co. v. Red Cab Co.Supreme Court of the United States · 1938
- City of Kenosha v. BrunoSupreme Court of the United States · 1973
- Thomson v. GaskillSupreme Court of the United States · 1942
- Sheldon v. SillSupreme Court of the United States · 1850
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3Cited by5 opinions
- Collins Holding Corporation v. Jasper County, South Carolina, a Political Subdivision of South CarolinaCourt of Appeals for the Fourth Circuit · 1997
- In Re ConleyUnited States Bankruptcy Court, M.D. Tennessee · 1983
- Matter of Seven Springs Apartments, Phase IIUnited States Bankruptcy Court, N.D. Georgia · 1983
- Collins Holding Corp v. Jasper County SCCourt of Appeals for the Fourth Circuit · 1997
- Heineman v. BrightDistrict Court, D. Maryland · 1995