60 S.E.2d 682 (S.C. 1950), 16392, Etiwan Fertilizer Co. v. South Carolina Tax Commission

Citation: 60 S.E.2d 682, 217 S.C. 354

Opinion Judge: FISHBURNE, Justice.

Party Name: ETIWAN FERTILIZER CO. v. SOUTH CAROLINA TAX COMMISSION.

Attorney: Thomas, Cain & Lumpkin, of Columbia, and Mr. E. D. Smith, Jr., of Counsel, of Columbia for Appellant, cite: As to a charge-off of bad debts, for tax purposes, being sufficient if it takes place within a reasonable time after the close of the taxable year: Mertens Law of Federal Income Taxation. V...

Case Date: Friday July 28, 1950

Court: South Carolina Supreme Court