Opinion
2014-MO-023
07-02-2014
South Carolina Department of Revenue, Respondent, v. C&M Market, Appellant. Appellate Case No. 2013-000126
James Mixon Griffin and Jeffrey Ryan Heiskell, both of Lewis Babcock & Griffin, LLP, of Columbia, for Appellant. Milton Gary Kimpson, Harry T. Cooper, Jr., Kathryn Ray Brown, and Sean Gordon Ryan, all of Columbia, for Respondent.
UNPUBLISHED OPINION
Heard April 3, 2014
Appeal from Richland County Ralph King Anderson, III, Administrative Law Judge No. 2014-MO-023
James Mixon Griffin and Jeffrey Ryan Heiskell, both of Lewis Babcock & Griffin, LLP, of Columbia, for Appellant.
Milton Gary Kimpson, Harry T. Cooper, Jr., Kathryn Ray Brown, and Sean Gordon Ryan, all of Columbia, for Respondent.
MEMORANDUM OPINION
PER CURIAM
The Administrative Law Court's order is affirmed pursuant to Rule 220(b)(1), SCACR, and the following authorities: Ex parte Kenmore Shoe Co., 50 S.C. 140, 147, 27 S.E. 682, 684 (1897) (in rem judgment "bind[s] third persons [and is] conclusive evidence against all the world") (internal citation omitted); MRI at Belfair, LLC v. South Carolina Dep't of Health and Enviro. Control, 394 SC. 567, 716 S.E.2d 111 (Ct. App. 2011) (ALC is fact finder entitled to weigh witness credibility).
AFFIRMED.
TOAL, C.J, PLEICONES, BEATTY, KITTREDGE and HEARN, JJ, concur