1. Home
  2. Browse Decisions
  3. S.C.
  4. 246 S.C.
  5. 246 S.C. 92 (1965)
 

HERTZ CORP. v. S.C. TAX COMMISSION

18353

246 S.C. 92 (1965)

142 S.E.2d 445

The HERTZ CORPORATION, Respondent, v. SOUTH CAROLINA TAX COMMISSION, and Otis W. Livingston, Robert C. Wasson, J.A. Calhoun, Jr., Harold Murph and Sam Burts as members of and composing the South Carolina Tax Commission, Appellants.

Supreme Court of South Carolina.

May 25, 1965.

Attorney(s) appearing for the Case

Messrs. Daniel R. McLeod, Attorney General, and James M. Windham, Assistant Attorney General, of Columbia, for Appellants.

Morris D. Rosen, Esq., of Charleston, for Respondent.

May 25, 1965.

BRAILSFORD, Justice.

The Hertz Corporation is engaged in the business of renting and leasing motor vehicles in many of the states of the United States, including South Carolina. The issue in this case involves the method of allocating a portion of the Corporation's 1960 income to South Carolina for income tax purposes and turns upon which of two statutory formulae applies. The pertinent provisions of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases