State of South Carolina Administrative Law Court
STATE OF SOUTH CAROLINA ADMINISTRATIVE LAW COURT Media General Communications, Inc., and ) Docket No. 07-ALJ-17-0089-CC Media General Broadcasting of South ) Carolina Holdings, Inc. ) ) AMENDED ORDER ON MOTIONS Petitioners, ) FOR SUMMARY JUDGMENT ) v. ) ) South Carolina Department of Revenue, ) Respondent. Media General, Inc., ) Docket No. 07-ALJ-17-0090-CC ) Petitioner, ) ) v. ) ) South Carolina Department of Revenue, ) ) Respondent. ) APPEARANCES: For Petitioner: Burnet R. Maybank, III, Esquire For Respondent: Lynn M. Baker, Esquire Ronald Urban, Esquire This matter is before the Administrative Law Court (“ALC” or “Court”) pursuant to Motions for Summary Judgment filed on September 29, 2008 by Media General Communications, Inc. (“MGC”), Media General, Inc., (“MGI”), and Media General Broadcasting of South Carolina Holdings, Inc. (“MGB”), the “Petitioners,” and the South Carolina Department of Revenue (“Department” or “Respondent”). After notice, a hearing was held on October 2, 2008. At the conclusion of the hearing, the Court requested the parties file supplemental information, which was submitted on October 17, 2008. After careful consideration of the motions, the Court granted Petitioners’ Motions for Summary Judgment. The Court issued its original Order on Motions for Summary Judgment on April 2, 2009. On April 30, 2009, the parties filed a Joint Motion to Correct this Order based on a clerical omission or mistake wherein the Petitioner, MGB, was inadvertently not included in the case caption or the first paragraph of the original order as a Petitioner. Accordingly, this Court now issues an Amended Order on Motions for Summary Judgment to rightfully include Petitioner, MGB. BACKGROUND The Department conducted a corporate income tax audit of MGI and MGC for the years December 2000 through December 2003, and of MGB for the years September 1998 through December 2003.
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