Emerson Electric Co. v. South Carolina Department of Revenue

This is a direct appeal in a tax ease from the Administrative Law Court (ALC). The ALC upheld the South Carolina Department of Revenue’s (DOR) disallowance of certain expense deductions claimed by Appellant Emerson Electric Company (Emerson). We affirm.

I

Our standard of review is governed by the Administrative Procedures Act. S.C.Code Ann. § 1-23-380(5) (Supp.2010). The Court may affirm the ALC’s decision, remand the matter, or reverse or modify it

if substantial rights of the appellant have been prejudiced because the administrative findings, inferences, conclusions, or decisions are:(a) in…