1. Home
  2. Browse Decisions
  3. S.C.
  4. 395 S.C.
  5. 395 S.C. 481 (2011)
 

EMERSON ELEC. v. S.C. DEPT. OF REVENUE

No. 27073.

395 S.C. 481 (2011)

719 S.E.2d 650

EMERSON ELECTRIC CO., and Affiliates, Appellant, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Supreme Court of South Carolina.

Decided December 12, 2011.

Attorney(s) appearing for the Case

John C. von Lehe, Jr. , and Bryson M. Geer , of Nelson Mullins Riley & Scarborough, LLP, of Columbia, for Appellant.

Adam N. Marinelli , Sean G. Ryan , and Milton G. Kimpson , of the South Carolina Department of Revenue, of Columbia, for Respondent.

Justice KITTREDGE.

This is a direct appeal in a tax case 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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases