Is there any description in Samuel's widow's, Elizabeth's pension application papers, Henderson County, which would explain why it was rejected.

Here are the only S. Parton's I've found in Confederate units:

Samuel S. Parton, Private, Company K, 12th Louisiana Infantry, captured in Walker County, Georgia April 27, 1865, forwarded to Louisville, Ky. May 9, 1865, released June 16, 1865 upon taking the oath of allegiance, resident of Lafayette, Ga., florid complexion, sandy hair, hazel eyes, 5' 9", no further records

.............

Samuel Parton, age 30, enlisted as a Private in Company A, 26th Tennessee Infantry June 14, 1861 at Decatur, Tennessee, died July 1861

The 26th Regiment Tennessee Infantry, (also called the 3rd Regiment, East Tennessee Infantry) was organized September 6, 1861