South Carolina              
Administrative Law Court
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SC Administrative Law Court Decisions

CAPTION:
Anonymous Taxpayers vs. SCDOR

AGENCY:
South Carolina Department of Revenue

PARTIES:
Petitioners:
Anonymous Taxpayers

Respondents:
South Carolina Department of Revenue
 
DOCKET NUMBER:
01-ALJ-17-0084-CC

APPEARANCES:
n/a
 

ORDERS:

ORDER DENYING MOTION FOR RECONSIDERATION

On May 1, 2001, Donna J. Jackson, Counsel for Petitioners, filed a Motion For Reconsideration requesting this tribunal to reconsider its Final Order and Decision in the above-captioned case filed on May 1, 2001. Petitioners' motion was captioned as a "Motion for Reconsideration" but was based on Rule 59(e), SCRCP, regarding Motions to Alter or Amend a Judgment. This tribunal will consider this motion as a "Motion for Reconsideration" pursuant to ALJD Rule 29(D), which incorporates Rule 60(b), SCRCP, by reference.

In interpreting Rule 60(b), SCRCP, the South Carolina Supreme Court stated in Bennett v. City of Clemson that, "a motion for reconsideration should only be granted when there is good cause, such as newly discovered evidence, fraud, surprise, mistake, inadvertence, or change in conditions." 293 S.C. 64, 358 S.E.2d 707 (1987). Under the Bennett analysis, Petitioners' motion must be denied.

ORDER

IT IS HEREBY ORDERED that Petitioners' Motion is respectfully denied.

AND IT IS SO ORDERED.

____________________________________

JOHN D. GEATHERS

Administrative Law Judge

May 22, 2001

Columbia, South Carolina


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