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FINDINGS OF FACT
The parties have stipulated some of the facts, which we
incorporate herein by this reference.
Petitioners
Petitioners are married. When they filed their petition,
they resided in Columbia, South Carolina.
Columbia North East Used Parts
Petitioner Samuel T. Seawright (Samuel) owned and operated a
family business known as Columbia North East Used Parts
(Columbia), located on Hardscrabble Road in Columbia, South
Carolina. Samuel was the primary laborer for Columbia,
petitioner Carol Seawright (Carol) was the record-keeper, and
petitioners’ son, Monty Seawright (Monty), worked with Samuel at
Columbia on weekends.
Columbia began operations in 1977, when Samuel paid about
$2,000 for five junked cars. Petitioners owned a 1978 Ford truck
with a wrecker boom in the bed. Samuel used the truck to pick up
and haul away items such as appliances, scrap metal, and junked
vehicles. Samuel did not charge for the hauling service.
Petitioners stored the junked vehicles and other hauled-away
items at their scrap yard on Hardscrabble Road. Samuel rebuilt
some of the junked vehicles to sell. Petitioners salvaged and
sold used parts from some of the junked vehicles.
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Last modified: May 25, 2011