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FLEMING v. CITIZENS &c. NAT. BANK

34258, 34259, 34260.

243 Ga. 144 (1979)

253 S.E.2d 76

FLEMING v. CITIZENS & SOUTHERN NATIONAL BANK et al. NICHOLSON et al. v. CITIZENS & SOUTHERN NATIONAL BANK et al. CITIZENS & SOUTHERN NATIONAL BANK v. NICHOLSON et al.

Supreme Court of Georgia.

Decided February 15, 1979.

Attorney(s) appearing for the Case

David E. Hudson, for appellants (Case No. 34259).

John I. Harper, James M. Thompson, for appellees (Case No. 34259).

John I. Harper, for appellant (Case No. 34260).

David E. Hudson, James M. Thompson, for appellees (Case No. 34260).

MARSHALL, Justice.

The Citizens & Southern National Bank (the bank) was the holder of five promissory notes, which were all either made or guaranteed by Mr. Nicholson or Mr. Best or both. The Internal Revenue Service (IRS) made an assessment for unpaid wagering excise taxes against Best, a customer of the bank, on May 2, 1973. At noon on May 3, 1973, when the checking accounts of Best had a credit balance in excess of...

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