Richard D. Anderson and Mary L. Anderson - Page 11




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          816 (Ga. 1965).  Tortious interference with business relations              
          involves interference with the plaintiff’s current and future               
          property rights derived from current or potential customers.                
          See id. at 823; see also Renden, Inc. v. Liberty Real Estate,               
          Ltd., supra at 817.  Petitioners have not shown that the                    
          damages received were for personal injury under Georgia law.                
          Damages received in a tort action may be excluded from income               
          only when received on account of personal injury; therefore,                
          petitioners’ damages received for tortious interference with                
          business relationships must be included in income.  Even if the             
          holding in NAACP v. Overstreet, supra, was not intended to                  
          limit tortious interference with business relationships to a                
          property tort, petitioners have still failed to prove that they             
          received damages on account of personal injury.  Accordingly,               
          we sustain respondent’s determination on this issue.                        
               Petitioners argue that the personal injury to Mr.                      
          Anderson’s business reputation constituted the requisite                    
          “improper means” element of the tortious interference claim.                
          Georgia courts have held that in order to satisfy all the                   
          elements in a claim for tortious interference with business                 
          relationships, there must be a finding that the defendant used              
          improper means.  See Contractors’ Bldg. Supply, Inc. v.                     
          Gwinnett, 403 S.E.2d 844 (Ga. Ct. App. 1991).  “Improper means”             
          may be shown in several ways including:  Fraud,                             






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