Southeastern-Kusan, Inc. v. South Carolina Tax Commission

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• \Only when the literal application of a statute produces an absurd result will [the appellate court] consider a different meaning.\
• \Only when the literal application of a statute produces an absurd result will [the appellate court] consider a different meaning.\
• “As a general rule, tax exemption statutes are strictly construed against the taxpayer.”
• “The clear language [of the exemption] does not restrict or condition the exemption upon use [of the machinery] by the owner. To allow Southeastern to claim this exemption produces no absurd result____ For these reasons, Southeastern may claim the exemption.... ”

Source: CourtListener parenthetical corpus (CC0).