Legal Opinion
Directv, Inc. v. S.C. Dep't of Revenue
Court of Appeals of South Carolina
Decided August 30, 2017No. Opinion No. Op. 5513PublishedCited by 6 opinions
1Opinion of the Court
WILLIAMS, J.:
**63In this appeal from the administrative law court (ALC), DIRECTV, Inc. & Subsidiaries (DIRECTV) argue the ALC erred in (1) applying an improper burden of proof, (2) holding DIRECTV's income-producing activities (IPA) consisted solely of signal delivery into its customers' homes, (3) finding DIRECTV failed to establish the portion of its IPA occurring in South Carolina, and (4) finding the South Carolina Department of Revenue (the DOR) properly imposed substantial understatement penalties. We affirm.
FACTS/PROCEDURAL HISTORY
This case involves the DOR's denial of DIRECTV's claims…
2Cases cited20 opinions
- Hodges v. RaineySupreme Court of South Carolina · 2000
- Kiriakides v. United Artists Communications, Inc.Supreme Court of South Carolina · 1994
- CFRE, LLC v. Greenville County AssessorSupreme Court of South Carolina · 2011
- Sloan v. HardeeSupreme Court of South Carolina · 2007
- Media General Communications, Inc. v. South Carolina Department of RevenueSupreme Court of South Carolina · 2010
15 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Sierra Club v. S.C. Dep't of Health & Envtl. Control & Chem-Nuclear Sys., LLCSupreme Court of South Carolina · 2019
- Flowers v. Giep MDCourt of Appeals of South Carolina · 2021
- Lowe's Home Centers, LLC v. SCDORCourt of Appeals of South Carolina · 2024
- Synthes USA HQ v. Commonwealth, Aplt.Supreme Court of Pennsylvania · 2023
- Synthes USA HQ, Inc. v. Com.Commonwealth Court of Pennsylvania · 2020
1 more not listed; retrieve them via the Exa API.