142 S.E.2d 445 (S.C. 1965), 18353, Hertz Corp. v. South Carolina Tax Commission

Citation: 142 S.E.2d 445, 246 S.C. 92

Opinion Judge: BRAILSFORD, Justice.

Party Name: The HERTZ CORPORATION, Respondent, v. SOUTH CAROLINA TAX COMMISSION and Otis W. Livingston, Robert C. Wasson, J. A. Calhoun, Jr., Harold Murph and Sam Burts as Members of and Composing the South Carolina Tax Commission, Appellants.

Attorney: Messrs. Daniel R. McLeod, Attorney General, and James M. Windham, Assistant Attorney General, of Columbia, for Appellants, cite: As to Leasing being a letting for hire; and a lease does not involve transfer of ownership or passing of title: 155 A. 231, 113 Conn. 237; 25 N. Y. S. (2d) 387, 175 Mis...

Case Date: May 25, 1965

Court: South Carolina Supreme Court