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Legal Opinion

Colonial Pipeline Co. v. SCDOR

Court of Appeals of South Carolina

Decided July 3, 2024No. 2021-000219Published

1Opinion of the Court

THE STATE OF SOUTH CAROLINA In The Court of Appeals Colonial Pipeline Company, Respondent, v. South Carolina Department of Revenue, Abbeville County, Anderson County, Greenville County, Aiken County, Laurens County, and York County, Appellants. Appellate Case No. 2021-000219 Appeal From The Administrative Law Court Ralph King Anderson, III, Administrative Law Judge Opinion No. 6072 Heard March 5, 2024 – Filed July 17, 2024 REVERSED Walter Hammond Cartin and Jeffrey Evan Phillips, both of Parker Poe Adams & Bernstein, LLP, of Columbia, and Joshua Madison Tyler Felder, of Parker Poe Adams &…

2Cases cited12 opinions

  1. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  2. Skidmore v. Swift & Co.Supreme Court of the United States · 1944
  3. Futch v. McAllister Towing of Georgetown, Inc.Supreme Court of South Carolina · 1999
  4. Hodges v. RaineySupreme Court of South Carolina · 2000
  5. CFRE, LLC v. Greenville County AssessorSupreme Court of South Carolina · 2011

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