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Bobby Goolsby, Dir., Income Tax Div., Ga. Dep't of Revenue v. Estate of Katrina V. Williams

Georgia's income tax director did not have to produce copies of decedent's tax returns at the hearing for appointment of a administrator of decedent's estate, since the hearing did not involve the integrity of the returns.

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Bobby Goolsby, Director of the Income Tax Division of the Georgia Department of Revenue, appeals the Clayton County Probate Court order denying his motion to quash a subpoena for the production of tax returns of Katrina V. Williams, deceased. The returns were subpoenaed for use in a probate court proceeding to determine the existence of a common law marriage. Because the probate court proceeding does not involve the integrity of the returns filed by Williams, OCGA § 48-7-60 a, as interpreted by the Georgia Supreme Court in Garrett v. State,1 prohibits Goolsby from producing those returns. Therefore, the court erred in denying the motion, and we reverse.

This case arose out of an application to appoint an administrator for Williams’s estate. Mack Lester claimed to be her common law husband and applied for appointment as administrator. Williams’s mother, as guardian of Williams’s minor children, disputed the claim and filed a caveat to the application. She then subpoenaed Goolsby to produce copies of Williams’s tax returns for 1995, 1996, and 1997 to show that Williams had filed as a single person. She planned to use the returns as evidence that no common law marriage existed between Lester and Williams.

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