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Taxation – Tax Sale – Personal Property – Mobile Homes – Ownership – Rent Claim
The respondent-county sold four mobile homes at a tax sale; the next day, appellant bought a mobile home park, including the same four mobile homes. The mobile homes were owned by an LLC, but the county sent its tax notices to the individual who was the sole member of the LLC and who had the […]
Taxation – Sales Tax – Partial Exemption – ‘Motor Vehicle’ – ATVs & UTVs
Because S.C. Code Ann. Title 12 does not define “motor vehicle,” the administrative law court properly determined that it must use the rules of statutory construction to ascertain and effectuate the intent of the legislature to determine if the sales of ATVs and UTVs are entitled to the partial sales tax exemption found in S.C. […]
Taxation – Sales Tax – ‘Motor Vehicle’ Cap – ATVs & UTVs
S.C. Code Ann. § 12-36-2110(A)(1) caps sales tax at $300 for the sale of a “motor vehicle,” but the statute does not define “motor vehicle.” The clear language of § 12-36-2110(A) does not restrict or condition the sales tax exemption to motor vehicles that are used on highways. The dictionary definitions of a motor vehicle […]
Real Property – Taxation – Tax Sale – Property Posting – Civil Practice – Statute of Limitations
As the circuit court found, appellant proved that the Bamberg County Delinquent Tax Office did not properly post a notice of levy on her residence before the Tax Office held a tax sale of the property. We hold that this failure to provide the required statutory notice is the type of jurisdictional defect that renders […]
Tort/Negligence – TCA – Taxation – Real Property – Sale & Redemption – Interest – Immunity – Standing
Hallenbeck Sisters, LLC v. Hall (Lawyers Weekly No. 011-097-15, 5 pp.) (Per Curiam) Appealed from Charleston County Circuit Court (R. Markley Dennis Jr., J.) S.C. App. Unpub. Holding: The county tax collector was not entitled to immunity under the Tort Claims Act in this case involving a delinquent tax sale and redemption in which the […]
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: […]
Spartanburg lawmaker pleads guilty to tax charges
A Democratic state legislator has pleaded guilty to two misdemeanor counts of failing to file tax returns.
Taxation – Public Utilities – ‘Telephone Company’ – Cell Phone Service Providers – Statutory Ambiguity
Alltel Communications, Inc. v. South Carolina Department of Revenue S.C. Code Ann. § 12-20-100 imposes higher license fees on certain companies, including every “telephone company.” Since the statute does not define “telephone company”, it is ambiguous. We construe the ambiguity in favor of the petitioner-taxpayers – cellular telephone service providers – and rule that the st[...]
Taxation – Criminal Practice – Tax Evasion – Pastors – Underreported Income
U.S. v. Jinwright A couple who served as co-pastors of a North Carolina church are convicted of tax evasion for omitting millions of dollars of taxable income from their jointly filed tax returns; the 4th Circuit rejects the taxpayers’ claims that they did not “knowingly” underreport their income.
Taxation – Real Property – Rate – Residence – Summer Rental
Ford v. Beaufort County Assessor Since petitioners rented out their Hilton Head home for more than 14 days a year, the respondent-assessor properly taxed their home at the rate applicable to rental property rather than at the lower rate applicable to residences.
Taxation – Corporate – Business Sale – Back Taxes – Buyer’s Obligation
Starnes v. Comm’r of Internal Revenue Four former owners of a trucking business who sold their stake to a company that in turn sold it to another buyer, without following through on an agreement to pay taxes the former owners owed on the sale proceeds, do not have to pay the back taxes to the IRS; the 4th Circuit upholds a Tax Court decision that the IRS could not collect from the forme[...]
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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