Brown v. American Telecommunication and Cable

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 Court of Appeals

Robert Brown, Respondent,

v.

American
Telecommunication and Cable, Inc., Tommie L. Whetstone, Carolyn Whetstone,
Errin J. Whetstone, and Tommie Whetstone, Jr., Defendants,

Of Whom Tommie
L. Whetstone and Carolyn Whetstone are the, Appellants.

Appeal From Richland County

Joseph M. Strickland, Master-In-Equity

Unpublished Opinion No. 2011-UP-280

Submitted June 1, 2011 – Filed June 10,
2011

AFFIRMED

William W. Watkins, of Columbia, for
Appellants.

Walter B. Todd, Jr. and Derrick Jackson,
both of Columbia, for Respondent.

PER CURIAM:  Appellants Tommie L. Whetstone and
Carolyn Whetstone appeal from a judgment awarded to Respondent Robert Brown,
following a bench trial before the master-in-equity.  Appellants argue the
trial court erred in:  (1) placing a
higher burden of proof on the Whetstones; (2) concluding the Whetstones were
managing officers of the corporation; (3) failing to credit the Whetstones for
taxes paid on behalf of the corporation; (4) failing to find two properties
were corporate assets; (5) including amounts twice from the accountant's report
in calculating damages; (6) failing to require Brown to repay $29,250 to the
company; and (7) failing to credit the Whetstones for $218,068.73 for payments
made on behalf of the corporation.  We affirm[1] pursuant to Rule 220(b), SCACR, and the following authorities:  Rule 208(b)(1)(D), SCACR ("The brief shall be divided into as many parts as
there are issues to be argued.  At the head of each part, the particular issue
to be addressed shall be set forth in distinctive type, followed by discussion
and citations of authority."); Ahrens
v. State, Op. No. 26966 (S.C. Sup.
Ct. filed May 2, 2011) (Shearouse Adv. Sh. No. 15 at 42) ("An issue raised
on appeal but not argued in the brief is deemed abandoned and will not be
considered by the appellate court."); First Sav. Bank v. McLean,
314 S.C. 361, 363, 444 S.E.2d 513, 514 (1994) (declining to address an issue
where appellant failed to provide arguments or supporting authority for his
assertions).

AFFIRMED.

FEW, C.J., PIEPER, and
LOCKEMY, JJ., concur.

[1] We decide this case without oral argument pursuant to
Rule 215, SCACR.