object test (South Carolina) · Go Syfert
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object test in South Carolina

20 South Carolina opinions name it 2 courts 1910–2024 2 in the last five years

The cases below were cited by South Carolina courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.

Followed or applied (7)

CaseFollowedCited
Boggero v. South Carolina Department of Revenuegreen
scctapp · 2015 · cited in 3 South Carolina opinions naming this issue, 2019–2024
2 sentences

2024Dep't of Revenue, 414 S.C. 277, 285 , 777 S.E.2d 842, 846 (Ct. App. 2015) ("[T]he analysis under the true object test focuses on factual questions; namely, whether the customer's purpose for entering the transaction was to procure a good or a service.").

2024Dep't of Revenue, 414 S.C. 277, 285 , 777 S.E.2d 842, 846 (Ct. App. 2015) ("[T]he analysis under the true object test focuses on factual questions; namely, whether the customer's purpose for entering the transaction was to procure a good or a service.").

13
Fraternal Order of Police v. South Carolina Department of Revenuegreen
sc · 1998 · cited in 1 South Carolina opinions naming this issue, 2019–2019
2 sentences

2019See Fraternal Order of Police , 332 S.C. at 501 n.2, 506 S.E.2d at 497 n.2 ("According to the 'true object test[,'] sales which are merely incidental to the transaction and not its true object are not exempt from the retail sales tax.").

2019See Fraternal Order of Police , 332 S.C. at 501 n.2, 506 S.E.2d at 497 n.2 ("According to the 'true object test[,'] sales which are merely incidental to the transaction and not its true object are not exempt from the retail sales tax.").

11
State Ex Rel. Clayburgh v. American West Community Promotions, Inc.green
nd · 2002 · cited in 1 South Carolina opinions naming this issue, 2015–2015
1 sentence

2015Cmty. Promotions, Inc., 645 N.W.2d 196, 209 (N.D.2002) (stating the true object test is a question of law when “[t]he parties ... have stipulated to the facts and do not dispute any of the factual findings of the administrative law judge”); Questar Data Sys. v. Comm’r of Revenue, 549 N.W.2d 925, 928 (Minn.1996) (examining the “essence of the transaction” between a taxpayer and its customers as a question of law); MCI Airsignal, Inc. v. State Bd. of Equalization, 1 Cal.App.4th 1527 , 2 Cal.Rptr.2d 746, 748 (1991) (implying the application of the true object test was a question of law); James v.

11
MCI Airsignal, Inc. v. State Board of Equalizationgreen
calctapp · 1991 · cited in 1 South Carolina opinions naming this issue, 2015–2015
2 sentences

2015Cmty. Promotions, Inc., 645 N.W.2d 196, 209 (N.D.2002) (stating the true object test is a question of law when “[t]he parties ... have stipulated to the facts and do not dispute any of the factual findings of the administrative law judge”); Questar Data Sys. v. Comm’r of Revenue, 549 N.W.2d 925, 928 (Minn.1996) (examining the “essence of the transaction” between a taxpayer and its customers as a question of law); MCI Airsignal, Inc. v. State Bd. of Equalization, 1 Cal.App.4th 1527 , 2 Cal.Rptr.2d 746, 748 (1991) (implying the application of the true object test was a question of law); James v.

2015Cmty. Promotions, Inc., 645 N.W.2d 196, 209 (N.D.2002) (stating the true object test is a question of law when “[t]he parties ... have stipulated to the facts and do not dispute any of the factual findings of the administrative law judge”); Questar Data Sys. v. Comm’r of Revenue, 549 N.W.2d 925, 928 (Minn.1996) (examining the “essence of the transaction” between a taxpayer and its customers as a question of law); MCI Airsignal, Inc. v. State Bd. of Equalization, 1 Cal.App.4th 1527 , 2 Cal.Rptr.2d 746, 748 (1991) (implying the application of the true object test was a question of law); James v.

11
James v. TRES Computer Systems, Inc.green
mo · 1982 · cited in 1 South Carolina opinions naming this issue, 2015–2015
1 sentence

2015Cmty. Promotions, Inc., 645 N.W.2d 196, 209 (N.D.2002) (stating the true object test is a question of law when “[t]he parties ... have stipulated to the facts and do not dispute any of the factual findings of the administrative law judge”); Questar Data Sys. v. Comm’r of Revenue, 549 N.W.2d 925, 928 (Minn.1996) (examining the “essence of the transaction” between a taxpayer and its customers as a question of law); MCI Airsignal, Inc. v. State Bd. of Equalization, 1 Cal.App.4th 1527 , 2 Cal.Rptr.2d 746, 748 (1991) (implying the application of the true object test was a question of law); James v.

11
Questar Data Systems, Inc. v. Commissionergreen
minn · 1996 · cited in 1 South Carolina opinions naming this issue, 2015–2015
1 sentence

2015Cmty. Promotions, Inc., 645 N.W.2d 196, 209 (N.D.2002) (stating the true object test is a question of law when “[t]he parties ... have stipulated to the facts and do not dispute any of the factual findings of the administrative law judge”); Questar Data Sys. v. Comm’r of Revenue, 549 N.W.2d 925, 928 (Minn.1996) (examining the “essence of the transaction” between a taxpayer and its customers as a question of law); MCI Airsignal, Inc. v. State Bd. of Equalization, 1 Cal.App.4th 1527 , 2 Cal.Rptr.2d 746, 748 (1991) (implying the application of the true object test was a question of law); James v.

11
Edgefield Mfg. Co. v. Maryland Casualty Co.green
sc · 1907 · cited in 1 South Carolina opinions naming this issue, 1987–1987
1 sentence

1987See original volumes 22 S. E. xvi (1895) (promulgation) and 33 S. E. viii (1899) (amendment); also see Edgefield Manufacturing Co. v. Maryland Casualty Co., 78 S. C. 73, 79, 58 S. E. 969, 971 (1907) (construing a requirement of Rule 12 that typewritten pages be signed, Court declared the object of the rule was to prevent mistake or imposition).

11

Distinguished, questioned or overruled (0)

CaseNegativeCited
No negative-treatment citations attached to this issue in South Carolina. Read the followed side critically anyway.

Also cited on this issue (20)

CaseCitedYears
Washington v. Muse neutral
sc · 1929
2 sentences

1963Washington v. Muse, 150 S. C. 414, 148 S. E. 227 ; Hewitt v. Reserve Life Insurance Company, 235 S. C. 201, 110 S. E. (2d) 852 ; Fruehauf Trailer Company v. McElmurray, 236 S. C. 141, 113 S. E. (2d) 756 .

1940The rule above reproduced was no doubt adopted to meet just such a situation as. now confronts the Court, for as was stated in Washington v. Muse, 150 S. C., 414, 417, 148 S. E., 227 : “The object of an exception is to present some distinct principle or question of law which the appellant claims to have been violated by the Court from which the appeal is taken, and to present it in such form that it may be properly reviewed.

41940–1963
State v. Howell neutral
sc · 1888
2 sentences

1938Some of the earlier cases are reviewed in State v. Johnson, 85 S. C., 265, 67 S. E., 453 , from which we quote: “In State v. White, 15 S. C. [381], 392, the Court said: ‘The real object of this clause of the Constitution is to leave the decision of all questions of fact to the jury exclusively, uninfluenced by any expression of the opinion by the judge, whose position would very naturally add great weight to any opinion he might express upon any question of fact arising in a case.’ “In State v. Howell, 28 S. C. [250], 255, 5 S. E., 617 , the court said: ‘The jury must be left perfectly free in

1910In State v. White, 15 S. C., 392, the Court said: “The real object of this clause of the Constitution is to leave the decision of all questions of fact to the jury exclusively, uninfluenced by any expression of the opinion by the Judge, whose position would very naturally add great weight to any opinion he might express upon any question of fact arising in a case.” In State v. Howell, 28 S. C., 225, 5 S. E., 617 , the Court said: “The jury must be left perfectly free in reaching a conclusion upon the testimony introduced, untrammelled by any intimation from the Judge as to whether a certain fa

31910–1938
Norris v. Clinkscales green
sc · 1896
2 sentences

1938Some of the earlier cases are reviewed in State v. Johnson, 85 S. C., 265, 67 S. E., 453 , from which we quote: “In State v. White, 15 S. C. [381], 392, the Court said: ‘The real object of this clause of the Constitution is to leave the decision of all questions of fact to the jury exclusively, uninfluenced by any expression of the opinion by the judge, whose position would very naturally add great weight to any opinion he might express upon any question of fact arising in a case.’ “In State v. Howell, 28 S. C. [250], 255, 5 S. E., 617 , the court said: ‘The jury must be left perfectly free in

1910In State v. White, 15 S. C., 392, the Court said: “The real object of this clause of the Constitution is to leave the decision of all questions of fact to the jury exclusively, uninfluenced by any expression of the opinion by the Judge, whose position would very naturally add great weight to any opinion he might express upon any question of fact arising in a case.” In State v. Howell, 28 S. C., 225, 5 S. E., 617 , the Court said: “The jury must be left perfectly free in reaching a conclusion upon the testimony introduced, untrammelled by any intimation from the Judge as to whether a certain fa

31910–1938
Hewitt v. Reserve Life Insurance green
sc · 1959
2 sentences

1963Washington v. Muse, 150 S. C. 414, 148 S. E. 227 ; Hewitt v. Reserve Life Insurance Company, 235 S. C. 201, 110 S. E. (2d) 852 ; Fruehauf Trailer Company v. McElmurray, 236 S. C. 141, 113 S. E. (2d) 756 .

1960Washington v. Muse, 150 S. C. 414, 148 S. E. 227 ; Hewitt v. Reserve Life Insurance Company, supra. In accordance with the foregoing, we are of opinion that Appellant’s exception is too general, vague and indefinite to be considered, that this appeal should be dismissed; and it is so ordered.

21960–1963
Hobbs v. Carolina Coca-Cola Bottling Co. green
sc · 1940
2 sentences

1959Hobbs v. Carolina Coca-Cola Bottling Company, 194 S. C. 543, 10 S. E. (2d) 25 .” See also Henry Sonneborn & Co. v. Southern R.

1952Hobbs v. Carolina Coca-Cola Bottling Company, 194 S. C. 543, 10 S. E. (2d) 25 .

21952–1959
Fields v. Melrose Ltd. Partnership green
scctapp · 1993
2 sentences

2005Partnership , 312 S.C. 102 , 439 S.E.2d 283 (Ct. App. 1993) (stating an issue is deemed abandoned on appeal and not presented for review where it is argued in a short, conclusory statement without supporting authority).

2005Partnership , 312 S.C. 102 , 439 S.E.2d 283 (Ct. App. 1993) (stating an issue is deemed abandoned on appeal and not presented for review where it is argued in a short, conclusory statement without supporting authority).

12005–2005
State v. Williams green
sc · 1974
2 sentences

1998State v. Williams, 263 S.C. 290 , 210 S.E.2d 298 (1974).

1998State v. Williams, 263 S.C. 290 , 210 S.E.2d 298 (1974).

11998–1998
Winter v. United States Fidelity & Guaranty Co. green
sc · 1962
1 sentence

1990Winter v. U S. Fidelity & Guaranty Co., 240 S. C. 561, 126 S. E. (2d) 724 (1962).

11990–1990
Peurifoy, Rec'r v. Loyal green
· 1930
2 sentences

1972The cases of Peurifoy v. Loyal , 154 S.C. 267 , 151 S.E. 579 , and Fidelity Fire Ins.

1972The cases of Peurifoy v. Loyal , 154 S.C. 267 , 151 S.E. 579 , and Fidelity Fire Ins.

11972–1972
Fruehauf Trailer Co. v. McElmurray neutral
sc · 1960
1 sentence

1963Washington v. Muse, 150 S. C. 414, 148 S. E. 227 ; Hewitt v. Reserve Life Insurance Company, 235 S. C. 201, 110 S. E. (2d) 852 ; Fruehauf Trailer Company v. McElmurray, 236 S. C. 141, 113 S. E. (2d) 756 .

11963–1963
Swygert v. Wingard green
sc · 1897
1 sentence

1959Co., 59 S. C. 1, 37 S. E. 20 .” In the case of Swygert v. Wingard, 48 S. C. 321, 26 S. E. 653, 654 , we said: “This court has so often held that the proper office of an exception is to point out some specific error complained of, and that an exception faulty in this respect will not be considered, that it is not necessary to cite any of the numerous cases upon the subject.” The object of an exception is to present some distinct principle or question of law which the appellant claims to have been violated by the Court in the trial of the case from which the appeal is taken, and to present it in

11959–1959
Elkins v. South Carolina & Georgia R. R. neutral
sc · 1900
1 sentence

1959Co., 59 S. C. 1, 37 S. E. 20 .” In the case of Swygert v. Wingard, 48 S. C. 321, 26 S. E. 653, 654 , we said: “This court has so often held that the proper office of an exception is to point out some specific error complained of, and that an exception faulty in this respect will not be considered, that it is not necessary to cite any of the numerous cases upon the subject.” The object of an exception is to present some distinct principle or question of law which the appellant claims to have been violated by the Court in the trial of the case from which the appeal is taken, and to present it in

11959–1959
State v. Davis neutral
sc · 1888
1 sentence

1940Our Court has con *389 strued it in the following language: “ * * * This provision of the constitution has been construed in several cases by this court, and in State v. White, 15 S. C., 381, * * * it is said ‘that the real object of this clause of the constitution is to leave the decision of all questions of fact to the jury exclusively, uninfluenced by any expressions of opinion by the Judge. * * * ’ ” State v. Davis, 27 S. C., 609, 4 S. E., 567, 568 .

11940–1940
State v. Gregory neutral
sc · 1934
1 sentence

1940“In Norton v. Livingston, 14 S. C., 177, the Court said: 'The points of law wherein error is charged should be specifically stated in exceptions, otherwise the Court has no guide as to the points contested. * * * This Court is excluded from considering the sufficiency or insufficiency of evidence, or any other question except errors of law; and it is indispensable to the satisfactory discharge of their duty that these questions, submitted for their consideration, should be separately and distinctly stated.’ ” The appellant takes the position that under the holding in the case of State v. Grego

11940–1940
Enlee v. Seaboard Air Line Ry. green
· 1918
1 sentence

1940In the case of Enlee v. Seaboard Air Line Ry., 110 S. C., 137, 96 S. E., 490, 492 , the Court said: “* * * The purpose of the section of the Constitution is to prevent the trial Judge from intimating to the jury his opinion of the case what weight or credence should be given the evidence and participating in any manner with the jury’s finding of fact. * * *” (Italics added.) In an able and elaborate opinion by Circuit Judge W.

11940–1940
State v. James neutral
· 1889
1 sentence

1938In construing this constitutional provision, as declared in the Constitution of 1868, it was said in the case of State v. James, 31 S. C. [218], at page 235, 9 S. E., 844 , that, in stating the testimony as then allowed “the judge must be careful to avoid expressing, or even intimating, any opinion as to the *64 facts, and that if he does so, whether intentionally or unintentionally, a new trial must be granted.

11938–1938
China v. City of Sumter neutral
sc · 1898
1 sentence

1938Some of the earlier cases are reviewed in State v. Johnson, 85 S. C., 265, 67 S. E., 453 , from which we quote: “In State v. White, 15 S. C. [381], 392, the Court said: ‘The real object of this clause of the Constitution is to leave the decision of all questions of fact to the jury exclusively, uninfluenced by any expression of the opinion by the judge, whose position would very naturally add great weight to any opinion he might express upon any question of fact arising in a case.’ “In State v. Howell, 28 S. C. [250], 255, 5 S. E., 617 , the court said: ‘The jury must be left perfectly free in

11938–1938
Porter v. Lesesne green
sc · 1910
1 sentence

1938Some of the earlier cases are reviewed in State v. Johnson, 85 S. C., 265, 67 S. E., 453 , from which we quote: “In State v. White, 15 S. C. [381], 392, the Court said: ‘The real object of this clause of the Constitution is to leave the decision of all questions of fact to the jury exclusively, uninfluenced by any expression of the opinion by the judge, whose position would very naturally add great weight to any opinion he might express upon any question of fact arising in a case.’ “In State v. Howell, 28 S. C. [250], 255, 5 S. E., 617 , the court said: ‘The jury must be left perfectly free in

11938–1938
Northwestern Mutual Life Insurance v. Johnson green
scotus · 1920
1 sentence

1924And yet the incontestable clause in cases of suicide has been almost universally upheld by the Courts *239 against attacks upon the ground of public policy; the Supreme Court of the United States, in the comparatively recent case of Northwestern Mutual Life Insurance Co. v. Johnson, supra, saying: “The object of the clause is plain and laudable — to create an absolute assurance of the benefit, as free as may be from any dispute of fact except the fact of death, and as soon as it reasonably can be done. * * * The state decisions, so far as we know, have upheld it.

11924–1924
State v. Mitchell neutral
sc · 1900
1 sentence

1910In State v. White, 15 S. C., 392, the Court said: “The real object of this clause of the Constitution is to leave the *283 decision of all questions of fact to the jury exclusively, uninfluenced by any expression of opinion by the Judge, whose position would naturally add great weight to any opinion he might express upon any question of fact arising in a case.” In State v. Howell, 28 S. C., 255, 5 S. E., 617 , the Court said: “The jury must be left perfectly free in reaching a conclusion upon the testimony introduced, untrammelled by any intimation from the Judge as to whether a certain fact a

11910–1910

Statutes the citing opinions construe

SC § S.C. Code Ann. § 1-23-610 (4) SC § S.C. Code Ann. § 12-36-90 (4) SC § S.C. Code Ann. § 12-36-910 (4) SC § S.C. Code Ann. § 12-36-100 (3) SC § S.C. Code Ann. § 12-36-70 (3)

Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.

Where else courts name it

CA 70 (1889–2022) TX 65 (1897–2025) MI 61 (1878–2025) NY 52 (1816–2010) IL 46 (1894–2021) GA 38 (1889–2025) MO 36 (1865–2011) LA 31 (1844–2024) NJ 30 (1878–2024) MD 29 (1900–2016) WA 29 (1895–2020) CT 23 (1922–2019) AR 22 (1905–2025) SC 20 (1910–2024) FL 17 (1930–2019) VA 17 (1876–2024) OH 17 (1907–2021) IA 16 (1896–2018) OR 15 (1888–2022) PA 14 (1896–2021) IN 14 (1874–1991) TN 13 (1926–2021) ME 11 (1901–2015) MN 11 (1874–1975) WV 11 (1878–2006) MA 10 (1910–1997) ID 8 (1897–1991) VT 8 (1858–2013) ND 7 (1912–2002) CO 7 (1900–2019) KS 7 (1901–1978) NV 7 (1879–2018) NE 7 (1894–1988) NH 7 (1954–2011) KY 6 (1914–2021) SD 6 (1961–2026) AZ 6 (1946–2025) WI 6 (1869–1990) OK 6 (1912–1975) HI 5 (1926–2018) AL 5 (1856–1998) MT 5 (1896–2001) NM 4 (1924–2021) UT 3 (1894–1969) RI 3 (1914–2006) MS 3 (1944–2003) WY 2 (1923–1964) NC 2 (1918–1985) PR 2 (1937–1954)

Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.

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