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WALSH v. BOWEN

A22A1590.

885 S.E.2d 241 (2023)

WALSH v. BOWEN.

Court of Appeals of Georgia.

March 10, 2023.

Attorney(s) appearing for the Case

Christopher Stephen Cohilas , Christopher Lucas Foreman , for Appellant.

John Murray Moorhead , William D. Moorhead III , Albany, Samuel Tanner Lowe , for Appellee.

This case concerns whether Rick Walsh made inter vivos gifts of funds to educational savings accounts (the "529 accounts") owned by his wife, Alice Walsh, for the benefit of her granddaughters. See 26 USC § 529; OCGA § 20-3-630 et seq. The only issue on appeal is whether there is evidence of a delivery of the...

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