Citation Codes Equivalent Citations citation codes Docket Number 15178 Attorney(S) Messrs. John M. Daniel, Attorney General, and Claude K. Wingate, for appellant, cite: As to citizenship and residence being synonymous terms: 18 How., 137; 97 U.S. 648; 109 U.S. 278; 121 U.S. 253; 10 S.E., 110; 136 A., 102; 157 N.E., 275; 2 S.W.2d 654; 214 N.W., 536; 306 U.S. 59. Residence: 235 U.S. 561; 35 S.C. 164; 21 Wall., 350; 22 L.Ed., 584; 252 F., 910; 43 So., 923; 99 N.E., 173; 84 N.E., 950; 306 U.S. 398. Mr. H. Klugh Purdy, for respondent, cites: Construction of tax statutes: 183 S.C. 38. Residence: 181 N.E., 178; 82 A.L.R., 977; 157 N.E., 275; 52 A.L.R., 1386; 110 So., 539; 101 S.E., 232; 61 S.C. 512; 10 Rich. Eq., 176. See more information ... Smart Summary Please sign up to generate summary. PHILLIPS v. SOUTH CAROLINA TAX COMMISSION. December 9, 1940. The opinion of the Court was delivered by MR. JUSTICE STUKES. The facts which gave rise to this controversy are well stated in the order and judgment of the trial Judge which will be reported. After careful consideration of appellant's exceptions and the briefs and arguments of counsel this Court is satisfied with the disposition of the issues made below, and the judgment is affirmed. MR. CHIEF JUSTICE BONHAM and MESSRS. JUSTICES CARTER, BAKER and FISHBURNE concur.