DUKE ENERGY CORP. v. DEPT. OF REVENUE

Nos. 2012-213180, 5274.

410 S.C. 415 (2014)

764 S.E.2d 712

DUKE ENERGY CORPORATION, Appellant, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of South Carolina.

Filed October 8, 2014.

Rehearing Denied November 21, 2014.


Attorney(s) appearing for the Case

Eric S. Tresh and Maria M. Todorova , both of Atlanta, GA, and Jeffrey A. Friedman , of Washington, DC, all of Sutherland Asbill & Brennan, LLP, and Burnet Rhett Maybank, III and Tanya Amber Gee , Nexsen Pruet, LLC, both of Columbia, for Appellant.

Tracey Colton Green , John Marion S. Hoefer , and John William Roberts , Willoughby & Hoefer, PA, all of Columbia, Jonathon Abraham Gutting , Young Clement Rivers, LLP, of Charleston, Milton Gary Kimpson , of Columbia, and Harry A. Hancock , of Bordentown, NJ, for Respondent.


This appeal arises from Duke Energy Corporation's claims to the South Carolina Department of Revenue for corporate income tax refunds totaling $126,240,645, plus interest, for tax years 1978 to 2001. We affirm the denial of Duke Energy's refund claims.

I. Facts and Procedural History

Duke Energy generates electricity...

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