Court Opinion

ID: 9589626
Source: CourtListenerOpinion
Date Created: 2023-08-21 23:46:54.141866+00
Date Added: 2024-06-11T13:27:34.245512
License: Public Domain

Felton, Justice.
1. Main appeal. I concur in the rulings *103on the main appeal for the reason that the law will not come to the aid of any party and privy when such party’s claim or defense is based on immoral and illegal transactions and the conduct of the party will be conclusively presumed to affect adversely her privy succeeding to her rights and liabilities. The evidence was that Mrs. Dawkins made the various accounts to avoid the payment of taxes.
2. Cross appeal. I dissent from the. judgment relating to the trust accounts for the Methodist Home of South Georgia Conference, Inc., Nos. C-244 and 2005. The fact that there was no identification of signature card filed with these accounts is irrelevant since the bank already had such a card with reference to an account in Virginia N. Dawkins’ own name and there was no joint tenancy question as to the Methodist Home account. The only evidence to refute the trust created in these accounts was that Mrs. Dawkins made the deposits to avoid the payment of taxes. Reynolds v. Dorsey, 188 Ga. 218, supra, applies. Taylor v. C & S Bank, 226 Ga. 15, supra, cannot. Fouche v. Brower, 74 Ga. 251; Atlanta Assn. of Fire Ins. Agents v. McDonald, 181 Ga. 105 (181 SE 822); Griffith v. City of Hapeville, 182 Ga. 333 (185 SE 522); McKinney v. Atkinson, 209 Ga. 49 (70 SE2d 769); Sammons v. Tingle, 216 Ga. 509 (117 SE2d 531).