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VIDEO GAMING CONSULTANTS v. DEPT. OF REV.

No. 3782.

358 S.C. 647 (2004)

595 S.E.2d 890

VIDEO GAMING CONSULTANTS, INC., Respondent, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Appellant.

Court of Appeals of South Carolina.

Decided April 26, 2004.

Attorney(s) appearing for the Case

Carol I. McMahan, Nicholas P. Sipe, Harry T. Cooper, Jr., of Columbia, for Appellant.

H. Buck Cutts, of Surfside Beach, for Respondent.

HUFF, J.:

After prevailing in underlying litigation against the South Carolina Department of Revenue (Department), Video Gaming Consultants, Inc. (Video Gaming) asked that it be awarded attorney's fees pursuant to S.C.Code Ann. § 15-77-300 (Supp.2003). The circuit court awarded $25,286.00 in attorney's fees. The Department appeals. We reverse.

FACTS

Video Gaming operated a video gaming business in Garden...

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