Hunt v. South Carolina Tax Commission

G. Badger Baker, Acting Justice:

This action was brought by Mrs. Yvonne B. Hunt, Appellant, against the South Carolina Tax Commission, respondent, under Section 65-2661 et seq., Code of 1962, to recover the sum of $22,829.47, constituting additional income taxes, penalties and interest assessed by Respondent for the income years of 1960, 1961, and 1962.

The issue for determination is whether a part of Appellant’s income derived from the sale of patent rights in May of 1958 was earned before or on or after January 1, 1960.

Section 65-258 of the 1952 Code was amended in April of 1960 by Act No.…