Elmwood Cemetery Ass'n v. South Carolina Tax Commission

Lewis, Justice.

This controversy between respondent, Elmwood Cemetery Association, and appellant, South Carolina Tax Commission, arises out of the attempt of appellant to require respondent to pay income tax to the State. From a ruling by the lower court holding that Elmwood was not subject to the tax, the Tax Commission has appealed.

In 1966, the Tax Commission made an assessment against Elmwood for income tax allegedly due and unpaid for the years 1949-1963, inclusive, in the total amount of $41,120.58, plus penalty of $10,280.10, and interest of $10,863.14, for a total tax liability of…