Court Opinion

ID: 9619352
Source: CourtListenerOpinion
Date Created: 2023-08-22 05:26:50.672674+00
Date Added: 2024-06-11T18:04:39.965645
License: Public Domain

On Motion for Rehearing.
Jordan, Judge.
The taxpayers contend on motion for rehearing that it was unnecessary for their pleadings to set forth facts sufficient to show clear and specific error or unreasonableness in the assessments against them in order to withstand general demurrer for the reason that the mere filing of a traverse to the garnishee’s answer was sufficient to join issue between them and the plaintiff in execution under the decisions of Turner v. Rosseau, 21 Ga. 240, and Rainey v. Eatonton Co-Op. Creamery, Inc., 69 Ga. App. 547 (26 SE2d 297).
These cases involved the filing of a traverse by the plaintiff in execution to the answer of the garnishee which had denied *98the possession of any funds belonging to the defendant in execution; and the ruling therein that a simple denial was sufficient to join issue between the plaintiff in execution and the garnishee, clearly has no application to the present situation in which the taxpayers (the defendants in execution) sought by their pleadings to join issue with the plaintiff in execution on the question of their original tax liability, and the deficiency tax assessment and execution upon which the garnishment proceedings had been predicated.
To do this it was necessary, as held in the original opinion, that the taxpayers in their pleadings allege sufficient facts to overcome the presumption of the validity of the deficiency tax assessment and execution.

Motion denied.

Bell, P. J., and Eberhardt, J., concur.