Phillips v. South Carolina Tax Commission
Phillips v. South Carolina Tax Commission.
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.
How later courts describe this case
Explanatory parentheticals written by citing courts — 3 in all; the most informative distinct ones are shown.
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(“But a distinction has long been made between actual residence and legal residence.”)
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(“[N]o sound distinction can be drawn between ‘legal residence’ and ‘domicile.’ The term ‘domicile’ means the place where a person has his true, fixed and permanent home and principal establishment, to which he has, whenever he is absent, an intention of returning.”)
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("'The phrase "legal residence" is sometimes used as the equivalent of domicile'; and it seems to me that in connection with the matter of the assessment of an income tax no sound distinction can be drawn between 'legal residence' and 'domicile'." (quoting 17 Am. Jur. 596))
Cited by 24 cases
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Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.