THIS OPINION HAS NO PRECEDENTIAL VALUE. IT SHOULD NOT BE CITED OR RELIED ON AS PRECEDENT IN ANY PROCEEDING EXCEPT AS PROVIDED BY RULE 268(d)(2), SCACR.

THE STATE OF SOUTH CAROLINA In The Supreme Court

South Carolina Department of Revenue, Respondent,

v.

C&M Market, Appellant.

Appellate Case No. 2013-000126

Appeal from Richland County Ralph King Anderson, III, Administrative Law Judge

Memorandum Opinion No. 2014-MO-023 Heard April 3, 2014 – Filed July 2, 2014

AFFIRMED

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.

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.