Sanders v. Fulton County

The majority opinion correctly holds that taxes are not debts, but then proceeds to hold that the taxing authority is a “person concerned” with the administration of an estate so as to permit it, or its tax commissioner, to file a caveat to an application for a year’s support.

Much stress is placed on the following language used in Wade v. Thompson, 97 Ga. App. 675, 679 (104 SE2d 250): “If the governments purported to be represented by the tax commissioner in his capacity as tax collector have such an interest in the administration of an estate because of taxes which might be due them in the…