Legal Opinion
White v. South Carolina Tax Commission
Supreme Court of South Carolina
Decided July 24, 1969No. 18945PublishedCited by 2 opinions
1Opinion of the Court
Bussey, Justice.
At issue in this action is the amount allowable, as a marital deduction, free of South Carolina estate taxes to the widow of Benjamin W. F. Adams, intestate, pursuant to the provisions of South Carolina Code Section 65-455, and 26 TJ.S.C.A. § 2056. Mr. Adams died on December 22, 1962, survived by his widow and two adult children, and leaving an estate which was subject to both South Carolina and federal estate taxes. Having died intestate, his estate is distributable under Code Section 19-52, one-third to his widow and one-third to each of his two children. The administrator…
2Cases cited6 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- United States v. StapfSupreme Court of the United States · 1964
- Northeastern Pennsylvania National Bank & Trust Co. v. United StatesSupreme Court of the United States · 1967
- Myers v. SinklerSupreme Court of South Carolina · 1959
- Simmons v. South Carolina Tax CommissionSupreme Court of South Carolina · 1926
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3Cited by2 opinions
- Estate of Sawyer v. CommissionerUnited States Tax Court · 1979
- Clark Ex Rel. Estate of Clark v. South Carolina Tax CommissionSupreme Court of South Carolina · 1972