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Phillips v. South Carolina Tax Commission.

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Opinion
195 S.C. 472 · Supreme Court of South Carolina · Dec 9, 1940
Full text
Phillips v. South Carolina Tax Commission.
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Supreme Judicial Court of Maine · Dec 8, 1982
D. South Carolina · Nov 25, 1981
Supreme Court of Alabama · May 27, 1981
Supreme Court of South Carolina · Sep 4, 1979
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Parentheticals
“But a distinction has long been made between actual residence and legal residence.”
Estate of Nicholson Ex Rel. Nicholson v. South Carolina Department of Health & Human Services
“[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.”
"'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)