182 S.E.2d 878 (S.C. 1971), 19266, Carolina Nat. Ins. Co. v. South Carolina Tax Commission
Citation:
182 S.E.2d 878, 256 S.C. 466
Opinion Judge:
Moss, Chief Justice:
Party Name:
CAROLINA NATIONAL INSURANCE COMPANY, By its Successor, Carolina National Mortgage Investment Co., Inc., Respondent, v. The SOUTH CAROLINA TAX COMMISSION, Appellant. CAROLINA AMERICAN INSURANCE CO., Respondent, v. The SOUTH CAROLINA TAX COMMISSION, Appellant.
Attorney:
Messrs. Daniel R. McLeod, Atty. Gen., Joe L. Allen, Jr., and G. Lewis Argoe, Jr., Asst. Attys. Gen., of Columbia, for Appellant, cite: As to the Respondents being subject to taxation by Chapter 5 of Title 65 because they were not insurance companies in the years involved: 253 S.C. 407, 171 S.E.2d...