THE STATE OF SOUTH CAROLINA
In The Supreme Court

Willie Robertson, Raymond Brown and Richard Pinckney, individually and d/b/a Hollywood Financial Enterprises, Inc., Petitioners,

v.

First Union National Bank formerly known as First Union National Bank of South Carolina and Atlantic Appraisals, Respondents,

v.

United States of America by and through its agency, The Department of Treasury-Internal Revenue Service, South Carolina Department of Revenue and Taxation, Charleston County Business License User Fees Department, Respondents.

ON WRIT OF CERTIORARI TO THE COURT OF APPEALS

Appeal From Charleston County
R. Markley Dennis, Jr., Circuit Court Judge

Opinion No. 25773
Heard November 18, 2003 - Filed January 27, 2004

DISMISSED AS IMPROVIDENTLY GRANTED

Edward M. Brown, of Edward M. Brown & Associates, of Charleston, for Petitioners.

Joe S. Dusenbury, Jr., of the South Carolina Department of Revenue, of Columbia; LaVerne H. Manning, of the U.S. Attorneys Office, of Columbia; Samuel W. Howell, IV, of Howell & Linkous, of Charleston; Stephen P. Groves, Sr., and H. Michael Bowers, of Nexsen, Pruet, Jacobs, Pollard & Robinson, of Charleston; W. Andrew Gowder, Jr., and Amanda Rajsich, of Pratt-Thomas, Epting & Walker, of Charleston, for Respondents.

PER CURIAM: We granted certiorari to review the Court of Appeals decision in Robertson v. First Union Natl Bank, 350 S.C. 339, 565 S.E.2d 309 (Ct. App. 2002). After careful consideration, we dismiss certiorari as improvidently granted.

TOAL, C.J., MOORE, WALLER, PLEICONES, JJ., and Acting Justice John W. Kittredge, concur.