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GOISER v. HARPER

1753

307 S.C. 64 (1991)

413 S.E.2d 845

John L. GOISER, Jess Sebastain, Alfonso Matawaran, Fidel Makapugay, Antonio Imperial, Ronald Long, and James R. Bush, Respondents v. Floyd I. HARPER and Craig N. Hammond, d/b/a INH-House, a partnership; Charles F. Whitner, III, and April Tax Services, Inc., of whom Floyd I. Harper is Appellant.

Court of Appeals of South Carolina.

Decided January 2, 1991.

Opinion January 13, 1992.

Attorney(s) appearing for the Case

Evans Taylor Barnette, Columbia, for appellant.

Walter B. Todd, Jr., Columbia, for respondents.

Heard Nov. 6, 1990;

Decided Jan. 2, 1991.

Opinion Jan. 13, 1992.

Per Curiam:

These seven plaintiffs (investors) brought this action for damages, on several theories, growing out of a tax shelter scheme whereby the defendant, Floyd I. Harper (promoter) and others proposed to form a limited partnership. The issues were tried before a jury resulting in a verdict against the promoter alone on three...

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