Josheua Combs was convicted of two counts of theft by conversion arising from his operation of a small biscuit business for its owners. The owners claimed that Combs improperly used business funds after their relationship deteriorated, while Combs maintained that he was a business partner and that the transactions were connected to the business. On appeal from the denial of his amended motion for new trial, he argued that a partner could not be convicted of converting partnership property and that the two counts should merge. The Court of Appeals of Georgia held that the evidence was insufficient to support the conviction on the first count. Although intent and credibility ordinarily belong to the jury, the record did not exclude the reasonable possibility that the challenged withdrawals and debits were business expenditures, and it did not sufficiently prove conversion of the charged amount. The court reversed that conviction. The merger argument became moot, and the court otherwise affirmed the judgment.