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WHITFIELD v. SCDOR

Appellate Case No. 2019-001748 Opinion No. 5962.

439 S.C. 1 (2023)

885 S.E.2d 419

Shirley WHITFIELD, Individually and as personal representative of the Estate of William Whitfield, Appellant, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of South Carolina.

Filed January 25, 2023.

Attorney(s) appearing for the Case

Douglas M. Muller , Paul M. Lynch , and Trudy Hartzog Robertson , all of Moore & Van Allen, PLLC, of Charleston, for Appellant.

Adam J. Neil and Elisabeth W. Shields , both of the South Carolina Department of Revenue, of Columbia, for Respondent.

In this appeal from the administrative law court (the ALC), Shirley Whitfield, individually and as the personal representative for the estate of William Whitfield, argues the ALC erred in granting the South Carolina Department of Revenue's (the Department) motion to dismiss Whitfield's request for a contested case hearing due to...

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