156 S.E.2d 769 (S.C. 1967), 18702, Peoples Nat. Bank of Greenville v. South Carolina Tax Commission
Citation:
156 S.E.2d 769, 250 S.C. 187
Opinion Judge:
BRAILSFORD, Justice.
Party Name:
The PEOPLES NATIONAL BANK OF GREENVILLE, South Carolina, as Trustee of the Estate of J. B. Bruce, Respondent, v. The SOUTH CAROLINA TAX COMMISSION and Otis W. Livingston, Sam Burts, James A.Calhoun, Jr., Walter W. Lewis, and Robert C. Wasson, Tax Commissioners, Appellants.
Attorney:
Messrs. Daniel R. McLeod, Attorney General, and Joseph C. Coleman, Assistant Attorney General, of Columbia, for Appellants, cite: As to Section 65--223(b), 1962 Code, imposing a tax on income to resident fiduciaries from real estate located in South Carolina, distributable to nonresident benefici...