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,
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Unpublished Opinion No. 2011-UP-280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
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 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).
FEW, C.J., PIEPER, and LOCKEMY, JJ., concur.
 We decide this case without oral argument pursuant to Rule 215, SCACR.