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Home / Courts / S.C. Court of Appeals Unpublished / Taxation – Contract – Ambiguity – IMAX Theater – ‘Additional Monthly Payments’ (access required)

Taxation – Contract – Ambiguity – IMAX Theater – ‘Additional Monthly Payments’ (access required)

Southeast Cinema Entertainment, Inc. v. South Carolina Department of Revenue (Lawyers Weekly No. 011-004-16, 3 pp.) (Per Curiam) Appealed from the Administrative Law Court (Shirley Robinson, ALJ) S.C. App. Unpub. Holding: In IMAX Corp.’s contract selling the taxpayer-cinema an IMAX theater system, there is no mention of IMAX selling the cinema any film content; however, the ...

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