Court Opinion

ID: 9588389
Source: CourtListenerOpinion
Date Created: 2023-08-21 23:33:57.749746+00
Date Added: 2024-06-11T09:17:34.227957
License: Public Domain

Gregory, Justice
(concurring in result):
I agree with the result reached by the majority but adhere to the view expressed in the majority opinion authored by this writer in Delaney v. Delaney, 278 S. C. 55, 293 S. E. (2d) 304 (1982), that “shifting tax liability from the supporting spouse to the supported spouse which permits the supported spouse to net tangibly more child support and alimony because of the decrease in the supporting spouse’s tax burden is good cause for non-allocation of child support and alimony, (citations omitted)”
Tax avoidances take many forms, for example, municipal bonds, tax shelters, Clifford Trusts, and so forth. In my view, so long as the tax laws enacted by the Congress of the United States and the General Assembly of South Carolina authorize tax exemptions, deductions, and avoidances, and a taxpayer acts within the law, the Court should not concern itself with the tax burden placed on other taxpayers.