Legal Opinion
Media General Communications, Inc. v. South Carolina Department of Revenue
Supreme Court of South Carolina
Decided June 14, 2010No. 26828PublishedCited by 26 opinions
1Opinion of the CourtJustice Beatty
The appellant, the South Carolina Department of Revenue (“Department”), contends the Administrative Law Court (“ALC”) erred in construing S.C.Code Ann. § 12-6-2320(A)(4) as allowing the three multistate corporations named herein to use the combined entity method in apportioning their income and determining their South Carolina corporate income tax liability. We affirm.
I. FACTS
This taxation case involves three corporations that are challenging the accounting procedure applied by the Department in calculating their corporate income taxes due in South Carolina. The taxes were based on income…
2Cases cited10 opinions
- Hodges v. RaineySupreme Court of South Carolina · 2000
- Charleston County Parks & Recreation Commission v. SomersSupreme Court of South Carolina · 1995
- Charleston County School District v. State Budget & Control BoardSupreme Court of South Carolina · 1993
- Coca Cola Company v. Department of RevenueOregon Supreme Court · 1975
- Brown v. Bi-Lo, Inc.Supreme Court of South Carolina · 2003
5 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Tad Malpass v. Department of TreasuryMichigan Supreme Court · 2013
- Centex International, Inc. v. South Carolina Department of RevenueSupreme Court of South Carolina · 2013
- Lambries v. Saluda County CouncilSupreme Court of South Carolina · 2014
- Epstein v. Coastal Timber Co., Inc.Supreme Court of South Carolina · 2011
- Alltel Communications, Inc. v. South Carolina Department of RevenueSupreme Court of South Carolina · 2012
21 more not listed; retrieve them via the Exa API.