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176 results found


Haynsworth Sinkler Boyd PA | USA | 21 Jun 2018

Single Member Limited Liability Companies Protect Property from Tax Liens Filed Against the Member

A federal tax lien attaches to all real and personal property of a taxpayer at the time an assessment is made by the Internal Revenue Service and


Baker McKenzie | USA | 20 Feb 2015

Finding fair apportionment in South Carolina is a burden

On December 23, 2014, the South Carolina Supreme Court issued its decision in CarMax Auto Superstores West Coast, Inc. v. South Carolina Dep't of


Pepper Hamilton LLP | USA | 2 Sep 2014

LLC managers beware: get involved with member distributions by an insolvent LLC and you may be personally liable

A chapter 7 trustee sued a manager of three limited liability company (LLC) debtors for breach of fiduciary duty and to hold the manager personally


Williams Mullen | USA | 21 Aug 2013

Southeast state & local tax: important developments

Franchise Fee Deduction Permitted. The Department of Taxation ruled that the taxpayer, an out-of-state partnership, was permitted a deduction for


Stoel Rives LLP | USA | 17 Jul 2012

South Carolina Supreme Court rules that LLC does not shield its member from liability for his tortious conduct

A limited liability company will generally shield its members and managers from the LLC’s debts and obligations, but the shield is not absolute.


Alston & Bird LLP | USA | 20 Jun 2012

Individual members of LLC personally liable for torts committed in furtherance of the LLC’s business

In the South Carolina case of 16 Jade Street, LLC v. R. Design Construction Company, the court wrestled with the scope of protection from tort liability provided to individual members of a limited liability company.


Mintz | USA | 6 Nov 2011

Pass-through for South Carolina biomass tax credit

On November 4, the South Carolina revenue agency announced that a biomass energy equipment tax credit can now be applied to an individual’s income taxes.


Fredrikson & Byron PA | USA | 2 Nov 2011

A cautionary tale about telling the truth at the USPTO

In Firehouse Restaurant Group, Inc. v. Scurmont LLC, Civil Action No. 4:09-cv-00618-RBH (D.S.C. Oct. 17, 2011), Firehouse Restaurant sued Scurmont, dba Calli Baker’s Firehouse Bar & Grille, for, among other things, infringement of Firehouse Restaurant’s registered FIREHOUSE mark.


Morrison & Foerster LLP | USA | 2 Sep 2011

Proposed class settlement for servicemembers

The parties in Rowles, et al. v. Chase Home Finance, LLC, in the United States District Court for the District of South Carolina, reached a proposed class settlement, which was preliminarily approved by the court earlier this year


Nexsen Pruet | USA | 17 Aug 2011

On the hook: company owners and managers at personal risk for unpaid employee wages

If a company does not timely pay all wages due to an employee, the South Carolina Payment of Wages Act (SCPWA) allows the employee to file a lawsuit for three times the amount of unpaid wages, plus court costs and attorneys fees.

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