Education
Judicial Reform in SC – The Appeal of Davis v. Leupp
Or “just the way it is” here in South Carolina.
Lawrence is taking a well deserved day off this week … so we thought we would bring you another 21 minute, 44 second video which demonstrates the clear need for JUDICIAL REFORM here in South Carolina.
Judicial Reform is the talk of political circles now … and folks will be pushing it hard in 2024 from both the Right & the Left. (October 4th, 2023 – FITSNews – HERE)
FITSNews (10/04/2023): HERE
Where It Started
Where “judicial reform” started for us was in 2014 when the SC Department of Revenue (SCDOR) under then Director Rick Reames (HERE) and then Governor Nikki Haley “TARGETED” us personally and Palmetto Kids FIRST Scholarship Program, Inc. for a South Carolina tax “audit”.
We all know how Lois Lerner (HERE) and the Internal Revenue Service under the Obama administration targeted TEA Party Groups back in 2013 (HERE) … well guess what … it happened right here in South Carolina too, just in reverse … and it was conservative Republicans targeting other conservative Republicans.
Imagine, opening your mailbox one day in 2014 and you have three “NOTICE OF AUDIT” letters from the SCDOR against yourself, your wife (we are married but filed our taxes separately at the time) … and a children’s non-profit helping special needs kids. I’m a tax attorney / CPA and been waiting my whole life to be audited … but is was still disturbing given the obvious political targeting we were already suffering from powerful people we did not even know.
We did not understand it at the time … all we wanted to do was raise money and give scholarships to K-12 kids with “special needs” in our spare time … and live our “retirement” life at the Isle of Palms … but it was all “political” and all over MONEY & special interest … and this evil is why we are involved in this movement to this day.
School Choice is not fixed here in South Carolina yet and we are sticking at it until it is done … no matter what it takes … and no matter “who” needs to be EXPOSED!!! The kids deserve it, and South Carolinians deserve better as well. The corruption that is dragging down South Carolina and our children must be STOPPED!!!
FollowTheMONEY!!!
[NOTE: Spoiler alert, the ultimate outcome of the “audits” after a year and a half and tens of thousands of dollars in legal expenses … (#1) I personally did not have a tax return filing requirement in South Carolina at the time, (#2) my wife Olga was completely cleared as all she had was two W-2s and a standard deduction … and (#3) nothing was ultimately found wrong with the non-profit Palmetto Kids FIRST as the SCDOR published a huge “faux” report full of errors and then mysteriously dropped the audit without finalizing the matter or correcting their obvious errors. It was a complete political targeting by SC State Government and certain politicians.]
LEGISLATORS CALLING JUDGES: We had faith in the system back then, but to be safe we did hire one of the biggest law firms in South Carolina … and specifically the head tax partner to handle our case. He was a referral from another prominent family / attorney here in SC.
After the first meeting the attorney had with Director Reames and other top officials at the SCDOR … the attorney told us this:
(#1) You are definitely being “targeted” and there is something much bigger / higher-up going on here. YES, the lawyer seemed scared as you don’t want to cross the SCDOR as they will ruin your career and take it out on your other clients. And in follow-up he told us …
(#2) It is not uncommon for a legislator to call a Judge and tell him/her how they want the case to turn out.
Are you kidding me?!?!?
As a USC Law School graduate / attorney myself I was FLOORED as such communications are a HUGE breach of judicial & lawyer ethics … but what was most troubling was the attorney did not seem to have a problem with it. It was “just the way it is” here in South Carolina.
NO, it is not acceptable as “just the way it is” … and JUDICIAL REFORM, specifically lawyer legislators picking judges in South Carolina, became a hot button issue for us personally.
But, enough of that background, let’s get back to the Davis v. Leupp case appeal and video …
Rule 12(b)(8)
(Duplicative cases not allowed … unless “political”?)
OK, so know that there is a reason for everything … and there is a very important “Rule of Civil Procedure” (HERE) in court cases that says you can’t file a case in one jurisdiction and go file the same case in another court, and another court, and another court. If someone does that it is easy to have the case dismissed under SC Rules of Civil Procedure, 12(b)(8).
Defenses – Rule 12(b)(8): “another action is pending between the same parties for the same claim.”
But the cases have to be identical. Same parties and same claims / facts.
Operative word … “SAME”!!! It is right there in the Rule.
But my Greenville case against Nate Leupp, my predecessor as Chairman of the Greenville County Republican Party, was dismissed under Rule 12(b)(8) even though it involved DIFFERENT parties … and different FACTS. Some facts and events in the Greenville case happened AFTER (as Court of Appeals Judge Blake Hewitt noted in the video) the events in the Richland case. It’s crazy town to say the two cases are the same!!!
So … how can a Greenville case with different parties and different claims, for events that happened AFTER a Richland case, be dismissed under Rule 12(b)(8) as duplicative?
Welcome to a “Banana Republic”!!! (HERE)
Banana Republic (defined): A country (or state like SC) with an economy of state capitalism (like selling out the SC Citizens & Taxpayers to Volkswagen for $1.4 Billion in 2023), whereby the country is operated as a private commercial enterprise for the exclusive profit of the ruling class (like our “legislators” and their monied special interest).
Innocent Mistake?
(and purposeful delay & distraction)
Realize, this original case was filed on November 12th, 2019.
It is now October 6th, 2023 … almost FOUR YEARS later … and this case was dismissed under Rule 12(b)(8) so nothing has been done for FOUR YEARS … except for HUNDREDS & HUNDREDS of manhours spent fighting this one clear issue!!!
Do we think the trial court Judge in Greenville made a simple mistake? Rule 12(b)(8) is only TWELVE WORDS … it is about as simple and basic of a Law School 101 class as you can get.
Or, do we think some “lawyer legislators” may have made a call to the Judge and told him how they wanted the case to turn out? Like the Columbia big firm partner told us its “just the way it is” here in South Carolina.
Watch this appeal video … and YOU decide.
YouTube: HERE
TIMESTAMPS:
Start – 9:51: Appellant Davis’ Case
9:52 – 18:49: Respondent Leupp’s Attorney
18:50 – End (21:42): Appellant Davis’ Reply / Closing Argument
LEGAL FILINGS:
Record on Appeal (all the case filings): HERE
Appellant Davis’ Final Brief: HERE
Respondent Leupp’s Final Brief: HERE
Appellant Davis’ Final Reply: HERE
Dum spiro spero
###
ABOUT THE AUTHOR …
Jeff Davis is co-founder of mySCGOP.com . Jeff is a ’89 graduate of The Citadel and in 1993 received his Law/MBA from USC. A tax attorney / CPA licensed in Georgia, Jeff is an uncompromised school choice advocate for K-12 children with special needs. Originally from Charleston, and having practiced in Atlanta, Jeff and his wife Olga now live in Greenville. Jeff completed his two year term as Greenville County Republican Party Chairman and is currently serving as GCRP State Executive Committeeman.
Two hundred thirty-nine (239) years ago today, delegates gathered in Philadelphia signed the United States Constitution, creating the framework of government that continues to guide our nation nearly two and a half centuries later.
Constitution Day is more than a date on the calendar. It is an opportunity to reflect on the remarkable document that established the separation of powers, checks and balances, federalism, and the protections of individual liberty that Americans enjoy today.
As we observe Constitution Day 2026, take a few moments to read the Constitution (HERE), revisit the Bill of Rights (HERE), and remember the vision of those who sought to secure the blessings of liberty for future generations.
Happy Constitution Day—and may we never take for granted the freedoms protected by our nation’s founding charter.
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Business
Coffee & Politics – Greenville Edition – September 11th, 2026
JOIN US every Friday (11am-1pm)
Coffee & Politics – September 11th, 2026 – YouTube (HERE), RUMBLE (HERE) & X (HERE)
Friends, we have been running a weekly Coffee & Politics Meeting out of our Greenville Headquarters for nearly 5 years now … and it has been a huge hit. It is how we communicate our vision and #Mission to or local Volunteers and Community … and it one way we RECRUIT more people to the MAGA America First movement.
THIS WEEK’S HIGHLIGHTS:
Coffee & Politics – Greenville Edition (September 11th, 2026) Highlights
Thank you for joining us for this special September 11th edition of Coffee & Politics Greenville. This week’s discussion reflected on the 25th anniversary of the 9/11 attacks, remembered conservative activist Charlie Kirk, explored South Carolina political developments, school choice, economic policy, and the importance of conservative unity heading into the November election.
Key Topics & Timestamps
0:00 – Opening, Yom Teruah & Prayer: The program opens with a discussion of Yom Teruah (Feast of Trumpets), the blowing of the shofar, and a prayer for America, South Carolina, and the Greenville community.
2:40 – Remembering Charlie Kirk & September 11th: The panel observes a moment of silence marking the first anniversary of Charlie Kirk’s assassination and reflects on the impact of the September 11, 2001 terrorist attacks. Participants share personal memories of where they were on 9/11 and discuss how that day changed America.
20:00 – The State of Conservative Politics: Discussion turns to the Republican movement, grassroots activism, and the challenges facing conservatives in maintaining unity while advancing policy goals.
31:00 – South Carolina Senate Race & Ralph Norman Debate: The panel examines the aftermath of the Republican Senate primary, reactions from supporters of Ralph Norman, and the importance of avoiding divisions that could benefit Democrats in November.
35:00 – Why Republicans Cannot Take South Carolina for Granted: A discussion of demographic changes, migration into South Carolina, and concerns that the state could become more politically competitive if conservatives become complacent.
38:00 – School Choice & Education Freedom: An extensive conversation on school choice, education policy, Superintendent Ellen Weaver, and the future of educational freedom efforts in South Carolina.
1:05:00 – Economic Growth, Inflation & Trump’s Policies: Panelists discuss economic growth, inflation, tax policy, and the challenges of balancing prosperity with fiscal responsibility.
1:17:00 – Afghanistan Withdrawal & National Security: A review of the Biden Administration’s withdrawal from Afghanistan, the Abbey Gate tragedy, and a recently released documentary examining the decisions surrounding the withdrawal.
1:20:00 – General Election Outlook: Discussion of the November election, the challenge posed by Democrat Annie Andrews, and why conservatives must remain focused on winning the general election.
Featured Quotes
“Most people can remember exactly where they were on September 11th.”
“Politics is a team sport. It’s about the mission, not about any one individual.“
“We do not need to take South Carolina for granted.”
“School choice should be about families and students—not protecting special interests.”
Key Takeaways:
(1) We Must Never Forget 9/11: The panel reflected on the lasting impact of the attacks and the sacrifices made by first responders, military personnel, and their families.
(2) Conservative Unity Matters: Internal disagreements are inevitable, but Republicans must remain focused on defeating Democrats in November and advancing conservative principles.
(3) School Choice Remains a Major Battle: Educational freedom continues to be one of the most important policy discussions in South Carolina.
(4) Economic Growth Requires Discipline: The conversation highlighted the need for growth-oriented policies that avoid excessive inflation and government expansion.
(5) Elections Have Consequences: Whether discussing education, national security, or economic policy, the panel emphasized that voter participation remains essential.
Quote of the Week:
“Politics is a team sport. It’s about the mission.”
Thank you for watching Coffee & Politics Greenville. Please share the episode with friends, family, and fellow conservatives, and join us again next Friday morning for another conversation about the issues affecting South Carolina and our nation.
Enjoy … and get ready for #ReOrg2027!!!
HAPPY 250th America!!!
Countdowns (as of 09/11/2026):
Tuesday, November 3, 2026 – 52 days (Election Day)
Monday, March 1, 2027 – 170 days (ReOrg 2027)
Saturday, Feb. 26, 2028 – 532 days (est. ’28 Republican PPP)
Tuesday, June 13, 2028 – 640 days (’28 PRIMARIES)
WHEN: Every Friday from 11am – 1pm
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September 11th, 2001 … remember where you were?
For those old enough to remember, the answer is usually immediate. Whether at work, at school, at home, or on the road, Americans watched in disbelief as terrorists hijacked four airliners and carried out the deadliest attack on U.S. soil in our nation’s history. Nearly 3,000 innocent people lost their lives that day, and America was forever changed.
Today marks the 25th anniversary of the attacks of September 11th. Yet a sobering reality remains: approximately one-third of all Americans were not even alive when the Twin Towers fell. For an entire generation, 9/11 is not a memory—it is history taught in classrooms and remembered through stories shared by parents, grandparents, first responders, and veterans.
As time passes, our responsibility remains the same. We remember the victims, honor the heroes, pray for the families who still carry the loss, and teach the next generation what happened on that clear September morning.
Twenty-five years later, America still pauses to reflect on the day that changed our nation. May we never forget the courage displayed, the sacrifices made, and the unity that emerged in the face of unimaginable tragedy.
Never Forget.
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September 10th, 2025, is a day many conservatives will never forget.
On that infamous day the conservative movement lost one of its most influential voices when Charlie Kirk was tragically assassinated while speaking at Utah Valley University. He was just 31 years old. A future President struck down.
As the founder of Turning Point USA, Charlie dedicated his life to engaging young Americans in the political process, defending constitutional principles, and challenging a culture that too often discourages free speech and open debate. Through his leadership, Turning Point USA grew into one of the most significant grassroots organizations in the country, inspiring a generation of conservative activists. Be Charlie!!!
Charlie Kirk was never afraid to stand for his convictions. He believed America was worth defending, freedom was worth preserving, and young people were worth investing in. Youth is the future.
As we remember Charlie Kirk, we honor a husband, father, patriot, and tireless advocate for the values he cherished. His life serves as a reminder that ideas matter, civic engagement matters, standing up for your faith matters, and courage in the public square matters.
May Charlie rest in peace, and may his family continue to find strength in the legacy he left behind.
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– By Jeff Davis
The end date was August 30th, 2021.
If you have questions about America’s military and foreign policy decisions under President Donald J. Trump, I would highly encourage you to watch the newly released 57-minute Wall Street Journal Opinion documentary, The Path to Zero: The Withdrawal From Afghanistan.
Produced by Michael Park’s Palladium Pictures (HERE), the film examines the decisions and events that led to the chaotic U.S. withdrawal from Afghanistan in August 2021. It traces the collapse of the Afghan government, the frantic evacuation effort at Kabul’s airport, and the deadly Abbey Gate bombing that claimed the lives of 13 American service members.
What makes the documentary especially important is how quickly many Americans have forgotten those events under the previous Biden Administration. They question the direction of President Trump on international affairs … while forgetting exactly how embarrassing things were just 5 years ago.
The Path to Zero is available to watch free on The Wall Street Journal Opinion YouTube channel (HERE).
Wall Street Journal Opinion YouTube (57 minutes): HERE
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Between the “Write-In Ralph” movement and the television ads for Democrat Annie Andrews during Labor Day weekend football games, we’re seeing a lot of angst about the potential outcome of the November 3rd U.S. Senate election here in South Carolina.
Before folks get too worked up, remember not to get distracted by emotion. Election Day is still nearly two months away. There are very capable people being paid to plan and execute Darline Graham’s campaign, and they are certainly not planning to lose.
And remember to pay attention to the available data. While the Darline Graham campaign has to execute and not be over confident, the betting odds prediction markets show a high confidence in a Darline Graham victory. 85% to 15% in fact. People willing to put their money behind their expectations – not just share opinions on social media – by far view Graham as the likely winner.
Of course, prediction markets are only one data point, and campaigns are won through voter engagement and turnout, not bets. But at this moment, the available indicators do not suggest panic.
We’ve been doing this for a long time – too long in fact – but one lesson remains constant:
Think logically, not emotionally.
85% Graham v. 15% Andrews
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