- 11 - 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,Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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