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Taxation — Real Property – New Improvements – Inadvertent Omission – Assessor or Auditor
Mitul Enterprises, L.P. v. Beaufort County Assessor (Lawyers Weekly No. 011-115-14, 5 pp.) (Aphrodite Konduros, J.) Appealed from the Administrative Law Court (Deborah Brooks Durden, ALJ) S.C. App. Holding: The petitioner-taxpayer built a hotel on its property, and the respondent-assessor assigned a value of which the taxpayer was well aware. The additional taxes that should […]
Taxation — Public Utilities – Manufacturing – Electricity Production – Gross Receipts – Short-Term Investments
Duke Energy Corp. v. South Carolina Department of Revenue (Lawyers Weekly No. 011-114-14, 13 pp.) (John Few, Ch. J.) Appealed from the Administrative Law Court (Ralph King Anderson III, ALJ) S.C. App. Holding: Where petitioner uses a generator to produce an electrical charge that did not previously exist, petitioner is engaged in “manufacturing” as that […]
Taxation – Tax Credit Works for State & Federal ACA Exchanges
King v. Burwell (Lawyers Weekly No. 011-148-14, 46 pp.) (Gregory, J.) No. 14-1158, July 22, 2014; USDC at Richmond, Va. (Spencer, J.) 4th Cir. Holding: The 4th Circuit upholds the validity of an IRS Rule implementing the premium tax credit provision of the Patient Protection and Affordable Care Act for individuals who purchase health insurance […]
Taxation – Municipal – Business License Tax – Excise Tax – Constitutional
Town of Hilton Head Island v. Kigre, Inc. (Lawyers Weekly No. 010-055-14, 4 pp.) (Per Curiam) Appealed from Beaufort County Circuit Court (Marvin Dukes III, Special Judge) S.C. S. Ct. Holding: As permitted by S.C. Code Ann. § 5-7-30, the respondent-town levies a business license tax based on gross income. The town’s business license fee […]
Taxation – Delegation Does Not Preclude Payroll Tax Liability
Johnson v. U.S. Although wife said she delegated to husband the daily operation of the “Koba Institute,” which she took over after husband failed to make payroll tax payments for the related “Koba Associates Inc.,” she was a “responsible person” who willfully failed to pay payroll trust fund taxes and is liable for the “100 percent penalty”; the 4th Circuit upholds summary[...]
Taxation – Civil Practice – Interpleader – Preliminary Injunction — Federal & State Agencies – Separate Claims
Bucksport Water System, Inc. v. Weaver Engineering, Inc. Both the U.S. Internal Revenue Service and the S.C. Department of Revenue claim they are entitled to $49,260 that plaintiff owes to one of its contractors; in an interpleader action like this, the Tax Injunction Act does not prohibit the court from issuing an injunction.
Taxation – Civil Practice – Interpleader – Preliminary Injunction — Federal & State Agencies – Separate Claims
Bucksport Water System, Inc. v. Weaver Engineering, Inc. Both the U.S. Internal Revenue Service and the S.C. Department of Revenue claim they are entitled to $49,260 that plaintiff owes to one of its contractors; in an interpleader action like this, the Tax Injunction Act does not prohibit the court from issuing an injunction.
Taxation – Referendum — County Sales Tax – Reimposition – Uncompleted Projects
State v. County of Florence Even though the respondent-county has not yet finished the projects listed in its initial sales tax referendum, the county may ask voters to approve a reimposition of the tax to pay for new projects. Petitioners’ request for an injunction is denied.
Taxation – Corporate Income – Partnership – Infrastructure Tax Credits
Centex International, Inc. v. South Carolina Department of Revenue Under the Infrastructure Credit Statute, S.C. Code Ann. § 12-6-3420(A), only a corporation may claim the credit. Because the entity that incurred the infrastructure project expenses at issue was a partnership, it did not qualify for the credit. Thus, there was no credit available to pass through to its partners (three aff[...]
Taxation – Administrative — Refund Request – Informal Claim – Insufficient – Civil Practice – Jurisdiction
Babcock Center, Inc. v. United States Plaintiff’s claim for a tax refund for the first three quarters of 2007 mentioned the fourth quarter only in the body of the statement of facts: “In striving to carry out Babcock Center’s mission, budgeting and cash management are difficult due to the nature of its funding.
Taxation – Payroll Taxes – Financial Hardship – Handicapped Services – Funding Cut
Babcock Center, Inc. v. United States The plaintiff-taxpayer has forecasted evidence that, during the time it failed to pay payroll taxes, it was suffering financial hardship and it only paid essential creditors; as such, there is a genuine dispute of material fact as to whether the taxpayer is entitled to a refund of penalties paid for six of the seven quarters in question.
Taxation – Sales Tax Exemptions — Constitutional – Equal Protection – Standing
Bodman v. State Since plaintiff challenges the entire scheme of exclusions and caps to our state sales tax, we cannot examine each exclusion and cap individually to determine whether it violates the S.C. Constitution’s Equal Protection Clause. As we did in Ed Robinson Laundry & Dry Cleaning, Inc. v. South Carolina Department of Revenue, 356 S.C. 120, 588 S.E.2d 97 (2003), we reject[...]
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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