Full text
Cooper River Bridge, Inc., v. South Carolina Tax Comm. Et Al.

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Opinion
182 S.C. 72 · Supreme Court of South Carolina · Dec 1, 1936
Full text
Cooper River Bridge, Inc., v. South Carolina Tax Comm. Et Al.
Supreme Court of South Carolina · Aug 8, 2012
Supreme Court of South Carolina · Sep 21, 2009
Supreme Court of South Carolina · Mar 21, 1994
Supreme Court of South Carolina · Feb 6, 1989
Supreme Court of South Carolina · Oct 31, 1973
Supreme Court of South Carolina · Jul 8, 1966
Idaho Supreme Court · Feb 19, 1945
Parentheticals
"[W]here the language relied upon to bring a particular person within a tax law is ambiguous or is reasonably susceptible of an interpretation that will exclude such person, then the person will be excluded."
“[W]here the language relied upon to bring a particular person within a tax law is ambiguous or is reasonably susceptible of an interpretation that will exclude such person, then the person will be excluded, any substantial doubt being resolved in his favor.”
Alltel Communications, Inc. v. South Carolina Department of Revenue
"[W]here the language relied upon to bring a particular person within a tax law is ambiguous or is reasonably susceptible of an interpretation that will exclude such person, then the person will be excluded, any substantial doubt being resolved in his favor."
"Where the language relied upon to bring a particular person within a tax law is ambiguous or is reasonably susceptible of an interpretation that will exclude such person, then the person will be excluded, any substantial doubt being resolved in his favor." (cleaned up)