Bass v. State

This matter is before us on remand from the United States Supreme Court. — U.S. —, 111 S. Ct. 2881, 115 L. Ed. (2d) 1047. In Bass v. State, 302 S.C. 250, 395 S.E. (2d) 171 (1990) (Bass I), we held that federal retirees were not entitled to a refund for income taxes paid pursuant to a statute which later was determined by the United States Supreme Court to be unconstitutional. The federal retirees appealed our decision in Bass I to the United States Supreme Court. The Supreme Court granted the retirees’ petition for certiorari, vacated our judgment in Bass I, and remanded the case to this…