Reeder v. Merrill Lynch Realty Commercial Services of Georgia, Inc.

Pope, Judge.

Appellee Merrill Lynch Realty Commercial Services of Georgia, Inc. (Merrill Lynch) sued appellants Charles T. Reeder and Duet Holdings Lenox Station, Ltd. on a promissory note. The trial court *318directed a verdict in favor of Merrill Lynch, and appellants bring this appeal.

1. Appellants contend that the trial court erred in finding that Merrill Lynch had paid all the intangible tax due on the promissory note. OCGA § 48-6-32 provides: “Willful failure to return any property to the commissioner for taxation as required by this article shall be a bar to any action upon the property in…