FELTON, Justice.
We granted certiorari to review the judgment of the Court of Appeals in Hawes v. Shuman, 123 Ga. App. 543 ( 181 S.E.2d 708). Upon consideration of the case we concur in, approve and adopt the opinion of the dissenting judges in the Court of Appeals, based upon which ruling the judgment of the Court of Appeals is reversed. Judgment reversed. All the Justices concur, except Undercofler and Hawes, JJ., who are disqualified by reason of their having served as Commissioner of Revenue at intervals during the progress of this case.
ARGUED SEPTEMBER 13, 1971 — DECIDED OCTOBER 7, 1971.