439 S.E.2d 825 (S.C. 1993), 23971, Dowling v. South Carolina Tax Com'n

Citation: 439 S.E.2d 825, 312 S.C. 194

Opinion Judge: TOAL, Justice:

Party Name: John D. DOWLING and Joab M. Dowling, Jr., as Personal Representatives of the Estate of Katharine D. Dowling, Respondents, v. SOUTH CAROLINA TAX COMMISSION, Appellant. and John D. DOWLING and Joab M. Dowling, Jr., as Personal Representatives of the Estate of Joab M. Dowling, Sr., Respondents, v. SOUTH CAROLINA TAX COMMISSION, Appellant.

Attorney: Ray N. Stevens, Chief Deputy Atty. Gen. and Sarah G. Major, Asst. Atty. Gen., Columbia, for appellant. Joab M. Dowling, Jr., of The Dowling Finn, Beaufort, and James B. Richardson, Jr., of Svalina, Richardson & Smith, Columbia, for respondents.

Case Date: December 20, 1993

Court: South Carolina Supreme Court