Login
  • Bookmark
  • PDF
  • Share
  • CaseIQ

PHILLIPS v. S.C. TAX COMMISSION

Supreme Court of South Carolina.
Dec 9, 1940
Judgment
Subsequent
References
CaseIQ
Case Information
CITATION CODES
citation codes
DOCKET NO.

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.

ACTS

No Acts

See more information ... Less ...
Important Paras
Please sign up to view Important Paras.

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.

© 2026 Gauge Data Solutions Pvt. Ltd.

x

Alert

Please log in or sign up for a free trial to access this feature.
Sign Up Login
x