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Taxation – Corporate – Multistate Business – Standard Apportionment Method – Intellectual Property
Rent-A-Center West Inc. v. South Carolina Department of Revenue (Lawyers Weekly No. 011-091-16, 14 pp.) (Aphrodite Konduros, J.) Appealed from the Administrative Law Court (Ralph King Anderson III, ALJ) S.C. App. Holding: Since a very small amount of the appellant-taxpayer’s overall revenue comes from its royalties (the only income it receives in South Carolina), the […]
Taxation – Civil Practice – Statute of Limitations – Judicial Estoppel – Collection Due Process Hearing
United States v. Gilliam (Lawyers Weekly No. 002-117-16, 7 pp.) (Margaret Seymour, S.J.) 2:15-cv-04064; D.S.C. Holding: Although the Internal Revenue Service determined that defendant’s collection due process (CDP) hearing request was untimely, the IRS nevertheless granted defendant an equivalent hearing (from which no appeal would be available). Defendant then successfully argued before the Tax[...]
Taxation – Real Property – Railroad Revitalization & Regulatory Reform Act – Real Property Valuation Reform Act
CSX Transportation, Inc. v. South Carolina Department of Revenue (Lawyers Weekly No. 002-107-16, 9 pp.) (Margaret Seymour, S.J.) 3:14-cv-03821; D.S.C. Holding: Although a South Carolina statute affects the way certain commercial and industrial properties are valued for tax purposes, the statute does not impose a tax; therefore, the statute does not impose a tax that […]
Taxation – Sales Tax – Hospital – Orthopaedic Prosthetic Devices
CareAlliance Health Services v. South Carolina Department of Revenue (Lawyers Weekly No. 010-032-16, 8 pp.) (Kaye Hearn, J.) Appealed from the Administrative Law Court (Shirley Robinson, ALJ) S.C. S. Ct. Holding: When a vendor sells an orthopaedic prosthetic device directly to a hospital for use in rendering medical services to its patients, no prescription is […]
Taxation – Multi-State Corporation – Apportionment – Securities Sales – First Impression
Duke Energy Corp. v. South Carolina Department of Revenue (Lawyers Weekly No. 010-010-16, 11 pp.) (Costa Pleicones, C.J.) Appealed from the Administrative Law Court (Ralph King Anderson III, ALJ) On writ of certiorari to the Court of Appeals. S.C. S. Ct. Holding: Multi-state companies pay South Carolina taxes pursuant to a multi-factor apportionment formula. It […]
Taxation — Multi-State Corporation – Apportionment – Securities Sales – First Impression
Duke Energy Corp. v. South Carolina Department of Revenue (Lawyers Weekly No. 010-010-16, 11 pp.) (Costa Pleicones, C.J.) Appealed from the Administrative Law Court (Ralph King Anderson III, ALJ) On writ of certiorari to the Court of Appeals. S.C. S. Ct. Holding: Multi-state companies pay South Carolina taxes pursuant to a multi-factor apportionment formula. It […]
Taxation – Conservation Credit Transaction Was ‘Sale’
Route 231 LLC v. Comm’r of Internal Revenue (Lawyers Weekly No. 001-012-16, 35 pp.) (Agee, J.) No. 14-1983, Jan. 8, 2015; USTC. 4th Cir. Holding: The 4th Circuit affirms a decision by the U.S. Tax Court finding that a Virginia LLC’s reported capital contributions on a 2005 federal tax return were properly recognized as gross […]
Taxation – Contract – Ambiguity – IMAX Theater – ‘Additional Monthly Payments’
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, […]
Taxation – IRS Not Liable for Fees for Donor-List Release
The National Organization for Marriage Inc. v. U.S. Internal Revenue Service (Lawyers Weekly No. 001-187-15, 16 pp.) (Diaz, J.) No. 14-2363, Dec. 2, 2015; USDC at Alexandria, Va. (Cacheris, J.) 4th Cir. Holding: Although a marriage advocacy group was a “prevailing party” in its lawsuit against the Internal Revenue Service for unauthorized release of the […]
Taxation – Sales & Use – Portable Toilets – Question of Fact
Boggero v. South Carolina Department of Revenue (Lawyers Weekly No. 011-098-15, 10 pp.) (James Lockemy, J.) (Paul Short Jr., J., concurring in the result only without separate opinion) Appealed from the Administrative Law Court (John McLeod, ALJ) S.C. App. Holding: There was an issue of fact as to whether the true object of appellant’s business […]
Taxation — Interpleader – Lien Priority – Contract Work – Invoice Date – Inchoate Interest
Bucksport Water Systems, Inc. v. Weaver Engineering, Inc. (Lawyers Weekly No. 002-059-15, 9 pp.) (Bruce Howe Hendricks, J.) 4:13-cv-02503; D.S.C. Holding: In this interpleader action, the plaintiff-contractor avers that the defendant-subcontractor only became entitled to receive money for the contract work it performed after it submitted an invoice, and not, as the South Carolina Department [&hell[...]
Taxation — Administrative – Burden of Proof – Corporate – LLC Pass-Through – Out-of-State Company
Carmax Auto Superstores West Coast, Inc. v. South Carolina Department of Revenue (Lawyers Weekly No. 010-005-15, 14 pp.) (Jean Hoefer Toal, Ch. J.) (Costa Pleicones, J., concurring in part & dissenting in part) Appealed from the Administrative Law Court (Carolyn Matthews, ALJ) On writ of certiorari to the Court of Appeals. S.C. S. Ct. Holding: […]
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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