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CRAWFORD ET AL. v. S.C. TAX COMMISSION

17363

232 S.C. 113 (1957)

101 S.E.2d 267

JOSEPH E. CRAWFORD and WILLIAM L. MULLEN, Executors, ET AL., Appellants, v. SOUTH CAROLINA TAX COMMISSION, Respondent.

Supreme Court of South Carolina.

December 10, 1957.

Attorney(s) appearing for the Case

Messrs. Perrin & Perrin, of Spartanburg, for Appellants.

Messrs. T.C. Callison, Attorney General, and James M. Windham, Assistant Attorney General, of Columbia, for Respondent.

December 10, 1957.

STUKES, Chief Justice.

This is an appeal from the assessment of inheritance taxes upon the estate of T.S. Crawford, deceased. Sec. 65-510, Code of 1952. Within three years prior to his death the decedent made several gifts to his son, his daughter, his son-in-law and his daughter-in-law.

Section 65-464 of the Code of 1952, as amended in 1955, provides as follows: "Transfers of property by...

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