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Bauman v. QuikTrip Corp.
Citations: 208 Ga. App. 618; 431 S.E.2d 704; 93 Fulton County D. Rep. 1796; 1993 Ga. App. LEXIS 553Docket: A93A0259
Court: Court of Appeals of Georgia; May 7, 1993; Georgia; State Appellate Court
The appeal concerns the summary judgment granted to QuikTrip Corporation in a case against William M. Bauman and Richard S. Blumenfeld for the collection of amounts due on a promissory note. The court held that the defendants' claim that QuikTrip failed to report and pay all required intangible taxes was without merit. They argued that QuikTrip's tax return should include all accounts receivable and unsecured notes from Georgia, not just the specific obligation in question. However, the court clarified that OCGA § 48-6-32 does not mandate proof of reporting and payment for all taxable property, only that willful failure to report such property bars any related legal action. QuikTrip provided an undisputed affidavit from a corporate officer confirming that all applicable Georgia intangible taxes on the promissory note had been paid. Therefore, the trial court's decision to grant summary judgment was affirmed. The judgment was supported by the concurrence of Judges Beasley and Cooper.