Knott v. Knott, 277 Ga. 380

589 S.E.2d 99 (2003) · Supreme Court of Georgia · November 17, 2003 · No. S03F1027

Summary

The Supreme Court of Georgia reviewed a contempt order arising from a divorce and property settlement agreement concerning a Hawaii condominium. The court held that the husband did not willfully violate the divorce judgment by failing to disclose a tax lien of which neither party had actual knowledge, and therefore reversed the contempt finding and attorney-fee award. It also held that pre-divorce tax liens were to be deducted from the property's sale proceeds and shared equally, while the husband remained responsible for taxes accruing after the divorce agreement.

Holdings

  1. Husband did not willfully violate the divorce judgment because the record showed no intentional avoidance of investigation, prevention of Wife's access to information, or other willful failure to disclose the lien. The contempt finding and the attorney-fee award based on that finding were therefore improper.
  2. The divorce agreement required the pre-divorce tax lien and accrued interest to be deducted from the sale price of the Hawaii property, with the remaining proceeds divided equally between the parties. Husband was not required to bear the entire burden from his share.

Questions Presented

  1. Whether Husband willfully violated the divorce judgment by failing to disclose the recorded Hawaii tax lien in the divorce agreement.
  2. Whether the pre-divorce tax lien on the Hawaii property was to be paid solely from Husband's share of the sale proceeds or deducted from the sales price and shared equally by the parties.

Disposition

reversed

Cases Cited (8)

  • Gallit v. Buckley, 240 Ga. 621, 626, 242 S.E.2d 89 (1978)(followed)
  • Cummings v. Johnson, 218 Ga. 559, 560-561, 129 S.E.2d 762 (1963)(followed)
  • Irvin v. Laxmi, Inc., 266 Ga. 204, 205, 467 S.E.2d 510 (1996)(followed)
  • Northen v. Tobin, 262 Ga. App. 339, 342, 585 S.E.2d 681 (2003)(followed)
  • McVay v. Anderson, 221 Ga. 381, 385, 144 S.E.2d 741 (1965)(followed)
  • Hull v. Lewis, 180 Ga. 721, 724, 180 S.E. 599 (1935)(followed)
  • Paul v. Paul, 235 Ga. 382, 384, 219 S.E.2d 736 (1975)(followed)
  • McCann v. Glynn Lumber Co., 199 Ga. 669, 674, 34 S.E.2d 839 (1945)(followed)

Cited In (0)

No citing cases on record yet.

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