State Supreme Court / S.C.

Hercules Inc. v. South Carolina Tax Commission

Decided January 19, 1980. William L. Rhodes wrote the opinion for the court.

262 S.E.2d 45 · Cited 65 times

Official text

We don’t host opinion text or publish a summary of this ruling — read the official public-domain text for the court’s holding and reasoning, and verify against the primary source.

Precedents cited

Decisions in our collection this opinion relies on, ordered by how often it cites each. Cases we publish link through; others open the full text.

Colonial Life & Accident Insurance v. South Carolina Tax Commission · 103 S.E.2d 908
Hyder v. Jones · 245 S.E.2d 123
State Ex Rel. Roddey v. BYRNES, GOVERNOR · 66 S.E.2d 33
Webb v. Greenwood County · 92 S.E.2d 688
CALDWELL v. McMILLAN · 77 S.E.2d 798
Jefferson Std. Life Ins. Co. v. King, Ins. Com. · 163 S.E. 653
Howard v. Allen · 368 F. Supp. 310
MULLIS v. Celanese Corp. of America · 108 S.E.2d 547

Cited by

Later opinions in our collection that cite this decision.

South Carolina Public Interest Foundation v. Lucas · 416 S.C. 269
Kennedy v. South Carolina Retirement System · 549 S.E.2d 243
Keyserling v. Beasley · 470 S.E.2d 100
State Ex Rel. Medlock v. South Carolina State Family Farm Development Authority · 306 S.E.2d 605
Goff v. Mills · 308 S.E.2d 778
Sloan Ex Rel. Resident, Taxpayer & Registered Elector v. Wilkins Ex Rel. S.C. House of Representatives · 608 S.E.2d 579
Jenkins v. Meares · 394 S.E.2d 317
Grayson v. Carter Rhoad Furniture · 454 S.E.2d 320
Foggie v. General Electric Co. · 656 S.E.2d 395
Thornton v. Cessna Aircraft Co. · 703 F. Supp. 1228
Edwards v. State Law Enforcement Division · 720 S.E.2d 462
State v. Varner · 423 S.E.2d 133
Goff v. Mills · 279 S.C. 382
Town of Hilton Head Island v. Morris · 484 S.E.2d 104
Giannini v. South Carolina Department of Transportation · 664 S.E.2d 450
Ex Parte Oehler v. Clinton · 317 S.E.2d 445
South Carolina Department of Revenue v. Rosemary Coin MacHines, Inc. · 528 S.E.2d 416
American Petroleum Institute v. South Carolina Department of Revenue · 677 S.E.2d 16
Snavely v. Perpetual Federal Savings Bank · 412 S.E.2d 382
SCANA Corp. v. South Carolina Department of Revenue · 683 S.E.2d 468
Smith v. Fedor · 809 S.E.2d 612
South Carolina Public Interest Foundation v. Harrell · 663 S.E.2d 52
Boyd v. Boyd · 289 S.E.2d 152
Merchants Mutual Insurance v. South Carolina Second Injury Fund · 291 S.E.2d 667
Atlantic Soft Drink Co. of Columbia, Inc. v. South Carolina National Bank · 336 S.E.2d 876

Explore from here

William L. Rhodes’s Judicial Record · S.C. · How we source opinions

Source: opinion metadata, authorship, and citation counts from the Free Law Project’s CourtListener bulk data (public domain). Data last verified 2026-07-09. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).