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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 […]
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 […]
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 […]
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[...]
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 [...]
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, […]
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 […]
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 […]
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 […]
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 […]
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 […]
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.” […]
Business Law
- Economy forces attorneys to get down to business
- Business Court judges trawl for customers
- Va. company's Web site did not subject business to personal jurisdiction in S.C., appeals panel rules
- Former running back from S.C. wins courtroom victory in contract dispute
- Contract – Government Contract – Qui Tam – False Claims Act
- Tort – Business Tort – Va. Computer Crimes Act – Trade Secrets
- Consumer Protection – FCRA – Auto Loan – Bank Accounting Errors
- Licenses & Permits – Beer & Wine Permit – Restrictive Covenant – Suitable Location
- Licenses & Permits – Veterinarian – Vaccine Maintenance
- State regulators look at car dealer accused of lying to customers
- Textile firm, railroad settle Graniteville train wreck lawsuit
- Subprime mortgage meltdown hits securities law
Commentary
- High court justices cross the line of propriety
- High court’s term was rough on big business
- The flip side of generative AI in law and how to address it
- The fight for equal educational opportunity continues
- Letter From The Editor – Working from Home
- NLRB joins FTC in taking aim at non-competes
- Supreme Court leaves key internet protection untouched
- US Supreme Court bites back at parody’s use of the First Amendment
- My goal: Provide the information that you need now
- Case study: North Carolina courts provide guidance on scope, limitations of attorney-client privilege
- A Different Ode to Pro Bono Work
- N.C. Bar Association embraces homophobia
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