Emerson Elec. Co. v. South Carolina Dep't of Revenue

Core Citations

SUMMARIZED OPINION OF in

• Emerson Electric v. So. Car. Dept. of Revenue

This document cites

• Federal Cases - Hicklin v. Orbeck
• Federal Cases - Moorman Manufacturing Company v. Bair
• South Carolina - First Sav. Bank v. McLean, 24073
• Federal Cases - Lunding v. New York Tax Appeals Tribunal
• Federal Cases - Container Corporation of America v. Franchise Tax Board



See all quotations

• South Carolina - Travelscape Llc v. South Carolina Dep't of Revenue
• Federal Cases - Shaffer v. Carter
• South Carolina - Spivey ex rel. Spivey v. Car. Crawler
• South Carolina - Dalton v. South Carolina Tax Com'n
• South Carolina - AVCO Corp. v. Wasson
• South Carolina - Home Health Service, Inc. v. South Carolina Tax Com'n, 24008
• South Carolina - U.S. Steel Corp. v. South Carolina Tax Commission
• US - Reference Stubs - Internal revenue code conformity
• US - Reference Stubs - Allocation of interest, dividends, rents and royalties, gains and losses, and income from personal services
• US - Reference Stubs - Modifications of gross, adjusted gross, and taxable income calculated under Internal Revenue Code; federal Section 1354 elections
• US - Reference Stubs - Judicial review upon exhaustion of administrative remedies
• US - Reference Stubs - Taxation of business; determination whether entirely or partly transacted or conducted within State
• US - Reference Stubs - Dividends received by corporations