Halligan v. Consolidated Management Services, Inc.

We affirm the Court of Appeals’ reversal of a summary judgment granted to the defendant. Consolidated Management sued Halligan and his firm of certified public accountants for negligent tax return preparation. Halligan moved for summary judgment after offering in evidence the conviction of the owner of Consolidated Management for income tax fraud and the trial court granted the motion. Consolidated Management Services, Inc. v. Halligan, 186 Ga. App. 621 (368 SE2d 148) (1988).

We interpret the Court of Appeals’ holding to say that a party’s conviction in a criminal action does not constitute a…