PHIPPS, Judge.
Rudolf Walther, a resident of Germany, owned Rudolf Walther Holding, GmbH, a German company that owned R.W. Holdco, Inc., a Georgia company (collectively appellants). On October 14, 1998, Alan Johnson, an officer of R.W. Holdco, directed Bradley Carr, an attorney at the law firm that represented Walther and R.W. Holdco, to incorporate SCI/RW Holdco, Inc., with Johnson as the sole initial officer and director. According to Carr, SCI/RW was formed to...
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