Media General Communications, Inc. v. South Carolina Department of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding that the ALC was not required to defer to an interpretation contrary to the plain language of the statute (emphasis in original)
• accepting and relying on parties factual stipulations regarding the taxable income formulas at issue
• “Where the statute’s language is plain and unambiguous, and conveys a clear and definite meaning, ... the court has no right to impose another meaning.”
• \A reviewing court may reverse the decision of the ALC [when] it is in violation of a statutory provision or it is affected by an error of law.\
• \An agency's long-standing interpretation of a statute is usually entitled to be given deference and should not be overruled by a reviewing court in the absence of cogent reasons . . . .\
• “A reviewing court may reverse the decision of the ALC where it is in violation of a statutory provision or it is affected by an error of law.” (citing S.C.Code Ann. § 1-23-610(B)(a), (d) (Supp.2009))

Source: CourtListener parenthetical corpus (CC0).