Final Report of the Senate Subcommittee to Investigate the Special Capital Gains Tax Provision

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[1] 1997 S.C. Senate J. 1757.

[2] United States v. Taylor, 956 F. Supp. 622 (D.S.C. 1997). The five legislators were former representatives Luther L. Taylor, Larry Blanding, Benjamin J. Gordon, Jr., Paul Wayne Derrick, and former Senator Jefferson Marion Long, Jr. They are referred to collectively here as the Taylor defendants.

[3] The most senior Senator traditionally chairs committees. In this case, Senator McConnell deferred to Senator Moore.

[4] 1997 S.C. Senate J. 3316.

[5] The Department of Revenue was known as the Tax Commission when the capital gains provision was enacted.

[6] Drummond v. Maybank, No. 97-CP-40-4122, Nov. 20, 1997.

[7] Letter to Senator Thomas L. Moore from Director Burnet R. Maybank, III, Dec. 1, 1997.

[8] The Evidence Room was established by Judge Hawkins as a repository of discovery materials available to the defendants in the Taylor case. Taylor, 956 F. Supp. at 625.

[9] See Appendix A for a list of witnesses.

[10] Those who pled guilty were: Representatives Robert B. Brown (public corruption), Robert A. Kohn (public corruption), Daniel E. Winstead (public corruption, obstruction of justice), Ennis M. Fant (public corruption), Donna A. Moss (possession of cocaine), Thomas A. Limehouse (public corruption, witness tampering), John I. Rogers, III (RICO violations), James Faber (public corruption), Frank E. McBride (public corruption); Senator W. Richard Lee (public corruption); Lobbyists James M. Brown, V (possession of marijuana), Wade Ronald Crowe (public corruption), Ronald L. Cobb (possession of cocaine), Thomas E. Collins (possession of cocaine), James Randal Lee (possession of marijuana), Martin Guy Rohling (possession of cocaine); Clemson University official James V. Hopkins (possession of cocaine); State Development Board Chairman Richard E. Greer (possession of cocaine); Director of Legislative Affairs for Governor Campbell David O. Hawkins (witness tampering); and owner of Health Management Systems David D. Little, III (possession of cocaine). Those who were tried and convicted (other than the Taylor defendants, see supra note 2) were: Former Representative and Circuit Judge James C. "Tee" Ferguson (public corruption, possession of cocaine) and Representative Kenneth E. Bailey (public corruption). Representative Timothy C. Wilkes was acquitted (public corruption).

[11] Each of the Taylor defendants joined in the motion of the others on October 20, 1994.


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