Kevin Cox v. SCELC
Syllabus
Kevin Cox, on behalf of himself and all others similarly situated, appeals the circuit court's orders granting the South Carolina Education Lottery Commission's (SCELC's) and Intralot, Inc.'s (Intralot's collectively, Respondents') motions to dismiss for failure to exhaust administrative remedies. We affirm.
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- holding that, for purposes of taxation, \the power of disposition of property is the equivalent of ownership.\
- a settlor's \right to revoke [a] trust and to demand the transmission to her of the intangibles ... was a potential source of wealth\ subject to tax by her State of residence
Source: CourtListener parenthetical corpus (CC0).
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