Supreme Court of South Carolina, 1940

Phillips v. South Carolina Tax Commission

Supreme Court of South Carolina · Decided December 9, 1940 · Stukes, Chiee, Bonham, Messrs, Carter, Baker, Fishburne

12 S.E.2d 13; 195 S.C. 472; 1940 S.C. LEXIS 179 (South Eastern Reporter, Second Series)

Counsel

Messrs. John M. Daniel, Attorney General , and Claude K. Wingate , for appellant, cite: As to citizenship and residence being synonymous terms: 18 How., 137; 97 U.S. 648 ; 109 U.S. 278 ; 121 U.S. 253 ; 10 S.E., 110; 136 A., 102 ; 157 N.E., 275 ; 2 S.W.2d 654 ; 214 N.W., 536 ; 306 U.S. 59 . Residence: 235 U.S. 561 ; 35 S.C. 164 ; 21 Wall., 350; 22 L.Ed., 584 ; 252 F., 910; 43 So., 923; 99 N.E., 173 ; 84 N.E., 950; 306 U.S. 398 . Mr. H. Klugh Purdy , for respondent, cites: Construction of tax statutes: 183 S.C. 38 . Residence: 181 N.E., 178 ; 82 A.L.R., 977; 157 N.E., 275 ; 52 A.L.R., 1386; 110 So., 539 ; 101 S.E., 232; 61 S.C. 512 ; 10 Rich. Eq., 176.

Opinion of the Court

The opinion of the Court was delivered by

Mr. Justice StukES.

The facts which gave rise to this controversy are well stated in the order and judgment of the trial Judge which will be reported.

After careful consideration of appellant’s exceptions and the briefs and arguments of counsel this Court is satisfied with the disposition of the issues made below, and the judgment is affirmed.

Mr. Chiee Justice Bonham and Messrs. Justices Carter, Baker and Fishburne concur.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.