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Jan 31, 2019

Taxation – Sales – Rent-to-Own Contracts – Liability Waivers

When a customer rented-to-own from the appellant-taxpayers, the customer could choose to pay an extra fee for an “Optional Liability Waiver,” which would relieve the customer of liability if the rental property were damaged or lost due to lightning, fire, smoke, windstorm, theft or flood. Because substantial evidence supports the Administrative Law Court’s finding that […]

May 18, 2018

Taxation – Income Withholding – Labor & Employment – Civil Practice – Service of Process – ‘Nail Mail’

Under 26 U.S.C. § 3403, an employer cannot be made liable for failing to honor an employee’s W-4 form when it has been directed to deduct and withhold taxes by the Internal Revenue Service. Furthermore, a Revenue Ruling has rejected plaintiff’s preposterous argument that the 26 U.S.C. § 3401(c) definition of “employee” does not include […]

Apr 2, 2018

Taxation – Real Property – Schools & School Boards – Charter School – Landlord/Tenant – Clarifying Statute

Where the 2014 amendment to S.C. Code Ann. 59-40-140(K) merely clarified an already existing law exempting public charter school properties – including leased property – from all state and local property taxes, the Administrative Law Court erred in ruling that appellants (a charter school and the landowner from which it leased its campus) were not […]

Mar 8, 2018

Taxation – Transportation Penny Tax – Proceeds Usage – DOR Authority

Holding: After the plaintiff-county misused proceeds of a transportation penny tax, the circuit court should have enjoined the county from further violating the Optional Methods for Financing Transportation Facilities Act. We affirm in part, reverse in part, and remand. Facts Pursuant to the Optional Methods for Financing Transportation Facilities Act (the Transportation Act), Richland County [&he[...]

Sep 15, 2017

Taxation – Real Property – Reassessment – New Hotel – Reassessment Delay

Charleston County Assessor v. University Ventures, LLC (Lawyers Weekly No. 011-066-17, 13 pp.) (Aphrodite Konduros, J.) Appealed from the Administrative Law Court (Shirley Robinson, ALJ) S.C.  App. Holding: The county assessor’s repeated pattern of delaying the implementation year for property reassessment has resulted in confusion and inconsistency, including the assessor’s own confusion of [...]

Aug 31, 2017

Taxation – Corporate – Multistate Company – Income-Producing Activity – Satellite TV

DIRECTV v. South Carolina Department of Revenue (Lawyers Weekly No. 011-063-17, 21 pp.) (H. Bruce Williams, J.) Appealed from the Administrative Law Court (Ralph King Anderson III, ALJ) S.C. App. Holding: Where taxpayer DIRECTV primarily derives its revenue from fees paid by its customers for rentals of set-top boxes and subscriptions to its programming services, […]

Mar 27, 2017

Taxation – Income – Church Tax Inquiry – Third-Party Subpoenas

Bible Study Time, Inc. v. United States (Lawyers Weekly No. 002-083-17, 27 pp.) (Cameron McGowan Currie, S.J.) 3:17-cv-00283; D.S.C. Holding: There was a substantial delay between (1) the petitioner-taxpayer’s receipt of a general notice that the IRS might contact third parties during its audit of petitioner and (2) the IRS’s issuance of summonses to petitioner’s […]

Mar 8, 2017

Taxation – Taxpayer Barred from Extra Challenge

Iames v. Commissioner of Internal Revenue (Lawyers Weekly No. 001-060-17, 14 pp.) (Wilkinson, J.) No. 16-1154, March 7, 2017; USTC; 4th Cir. Holding: A taxpayer who contested his tax liability in a preassessment hearing before the IRS’s Office of Appeals is barred from raising the same issue before the same administrative unit in a Collection […]

Feb 3, 2017

Taxation – Admissions Tax – Administrative Remedies – Exhaustion Required – No Class Actions

Lightner v. Hampton Hall Club, Inc. (Lawyers Weekly No. 010-009-17, 12 pp.) (Donald Beatty, C.J.) (John Few, J., concurring) Appealed from Beaufort County Circuit Court (Perry Buckner III, J.) S.C. S. Ct. Holding: The South Carolina Revenue Procedures Act applies not only to disputes concerning property taxes, but also to disputes with the Department of […]

Jan 11, 2017

Taxation – Exec’s Stock Was Not Company ‘Expense’

Qinetiq US Holdings Inc. v. Comm’r of Internal Revenue (Lawyers Weekly No. 001-010-17, 22 pp.) (Keenan, J.) No. 15-2192, Jan. 6, 2017; USTC; 4th Cir. Holding: The 4th Circuit upholds a U.S. Tax Court decision that appellant company was not entitled to a tax deduction for the value of stock, issued as compensation to an […]

Nov 18, 2016

Taxation – Real Property – Farmland Assessment – Buildings

Montgomery v. Spartanburg County Assessor (Lawyers Weekly No. 011-101-16, 8 pp.) (James Lockemy, C.J.) Appealed from the Administrative Law Court (Deborah Brooks Durden, ALJ) S.C. App. Holding: Although land used for farming is taxed on an assessment equal to four percent of its fair market value, structures on the land are taxed at their fair […]

Nov 18, 2016

Taxation – Municipal – Business License Tax – Real Property Sales

Olds v. City of Goose Creek (Lawyers Weekly No. 011-100-16, 11 pp.) (Paul Short Jr., J.) Appealed from Berkeley County Circuit Court (R. Markley Dennis Jr., J.) S.C. App. Holding: S.C. Code Ann. § 5-7-30 allows the respondent-city to “levy a business license tax on gross income”; however, the statute does not define “gross income.” […]

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