Jeff Zacharius v. Frank Dodds

CourtCourt of Appeals of Georgia
DecidedOctober 25, 2013
DocketA13A1518
StatusPublished

This text of Jeff Zacharius v. Frank Dodds (Jeff Zacharius v. Frank Dodds) is published on Counsel Stack Legal Research, covering Court of Appeals of Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Jeff Zacharius v. Frank Dodds, (Ga. Ct. App. 2013).

Opinion

FIRST DIVISION PHIPPS, C. J., ELLINGTON, P. J., and BRANCH, J.

NOTICE: Motions for reconsideration must be physically received in our clerk’s office within ten days of the date of decision to be deemed timely filed. http://www.gaappeals.us/rules/

October 25, 2013

In the Court of Appeals of Georgia A13A1273. DODDS v. DABBS, HICKMAN, HILL AND CANNON, LLP. A13A1292. DODDS v. ZACHARIUS et al. A13A1518. ZACHARIUS et al. v. DODDS.

PHIPPS, Chief Judge.

In August 2005, Frank Dodds served upon Savannah Air Center, LLC (a

business in which he owned a 25 percent interest) and upon Jeff Zacharius, Hossein

Motlagh, Iraj Shambayati, and Shahin Isad-Doost (his alleged co-members of

Savannah Air; Savannah Air and Dodds’s alleged co-members of Savannah Air shall

hereinafter be referred to collectively as “SAC”), notice of his intent to withdraw as

a member of Savannah Air. In May 2007, Dodds and Savannah Air reached a

settlement concerning the value of Dodds’s interest in Savannah Air, and Dodds

executed a “General Release,” discharging Savannah Air and those in privity with Savannah Air from all claims, demands, rights, and causes of action, concerning

matters arising from Dodds’s employment, membership, and ownership in Savannah

Air.

Despite the release, Dodds subsequently filed two lawsuits – one in April 2008

(which was dismissed and renewed in March 2010 ) against SAC,1 and another one

in September 2010 against an accounting firm (Dabbs, Hickman, Hill and Cannon,

LLP) Savannah Air had retained after Dodds had given SAC his withdrawal notice,

but before settlement was reached.2 Dodds claimed that after the settlement he had

received tax documents (drawn by the accounting firm) indicating that some

settlement funds had been allocated as income disbursements for the two years

following the year of Dodds’s withdrawal notice, that the allocations were contrary

to SAC’s pre-settlement representations to Dodds that SAC no longer considered

Dodds a member of Savannah Air after Dodds had served his withdrawal notice, and

that the allocations exposed Dodds to significant tax consequences.

1 As against SAC, Dodds asserted claims for fraud/negligent representation, breach of contract, unjust enrichment, breach of fiduciary duty, rescission of settlement agreement/release, declaratory judgment, attorney fees and litigation expenses, and punitive damages. 2 As against the accounting firm, Dodds asserted claims for breach of a duty of due care, punitive damages, and attorney fees and litigation expenses.

2 SAC and the accounting firm moved for summary judgment, which the trial

court granted. SAC also moved to dismiss the complaint, but the trial court denied

that motion. In Case No. A13A1292, Dodds appeals the trial court’s grant of

summary judgment in favor of SAC, enumerating two errors which are reflected in

Dodds’s view that “[w]hile [he] has been reimbursed [by the IRS] for the taxes he

never should have had to have paid to begin with, he has nonetheless sustained

financial harm in this case due to the time and money he has spent litigating this

matter and resolving the tax issues.” In Case No. A13A1273, Dodds appeals the trial

court’s grant of summary judgment in favor of the accounting firm, contending that

the trial court erred in determining that the terms of the release he signed discharging

Savannah Air of certain rights, responsibilities and/or liability precluded his lawsuit

against the accounting firm, and that the trial court erred in failing to find that the

release was procured by fraud and therefore unenforceable. In Case No. A13A1518,

SAC appeals the trial court’s denial of its motion to dismiss the complaint.

Based on the evidence and applying standard rules of contract construction to

the release in this case, we conclude that the trial court did not err in granting

summary judgment to SAC and to the accounting firm. Therefore, we affirm the trial

court’s grant of summary judgment in favor of SAC in Case No. A13A1292, and we

3 affirm the trial court’s grant of summary judgment in favor of the accounting firm in

Case No. A13A1273. Because of our conclusion reached in Case No. A13A1292, we

dismiss Case No. A13A1518, as moot.

To prevail at summary judgment . . ., the moving party must demonstrate that there is no genuine issue of material fact and that the undisputed facts, viewed in the light most favorable to the nonmoving party, warrant judgment as a matter of law.[3] A defendant may do this by showing the court that the documents, affidavits, depositions and other evidence in the record reveal that there is no evidence sufficient to create a jury issue on at least one essential element of plaintiff’s case. . . . If the moving party discharges this burden, the nonmoving party cannot rest on its pleadings, but rather must point to specific evidence giving rise to a triable issue.4

Viewed to support Dodds,5 the evidence showed the following. The settlement

agreement, signed May 16, 2007, provided that Savannah Air would pay Dodds $4.6

million “in full and final settlement of all claims of any kind, that [Dodds] has against

3 OCGA § 9-11-56 (c). 4 Lau’s Corp. v. Haskins, 261 Ga. 491 (405 SE2d 474) (1991) (citations and emphasis omitted). 5 Carter v. Moody, 236 Ga. App. 262, 263 (511 SE2d 520) (1999) (“A de novo standard of review applies to an appeal from a grant or denial of summary judgment, and we view the evidence, and all reasonable conclusions and inferences drawn from it, in the light most favorable to the nonmovant.”) (citation and punctuation omitted).

4 [Savannah Air], all those in privity with [Savannah Air] and [Savannah Air’s]

employees, principals, affiliates, shareholders, managers, members, predecessors,

assigns, accountants, attorneys and anyone else who [Dodds] has or may have a claim

against in [sic] way arising from or relating to [Savannah Air].” The settlement

agreement also provided that Dodds would execute a release of all claims in favor of

Savannah Air and those in privity with Savannah Air, as to anyone Dodds “has or

may have a claim against.” And Dodds executed such a release, which contained the

following provision: “Dodds represents that no promise, inducement, or agreement

not herein expressed has been made and that this Release contains the entire

agreement between the parties.”

After the parties had executed the settlement agreement and Dodds had

executed the release, Dodds was sent tax documents indicating that in 2006, he had

received income from Savannah Air in the amount of almost $600,000, and that in

2007, he had received income from Savannah Air in the amount of more than

$600,000.

5 Case No. A13A1292

1. Dodds contends that the trial court erred in granting summary judgment in

favor of SAC and in concluding that “[t]here is no evidence to support the claim of

fraudulent inducement so as to set aside the Release.”

Dodds claims that SAC’s actions subsequent to the settlement, of providing

him with tax forms designating a substantial portion of the settlement amount as

income he received from Savannah Air in 2006 and 2007, reflected that SAC

considered him to be a member of Savannah Air during those years, despite SAC’s

representations to Dodds during settlement negotiations that SAC did not consider

Dodds to be a member of Savannah Air after Dodds (in August 2005) notified SAC

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