In Highland Church of Christ v. Powell, 640 S.W.2d 235, 236, 26 Tex. Sup. Ct. J. 16 (Tex. 1982), the Court acknowledged the rule that a judgment debtor's voluntary payment and satisfaction of an adverse judgment moots the controversy, waives the debtor's right to appeal, and requires dismissal of the case. But we emphasized there that the rule's basis is "to prevent a party who has freely decided to pay a judgment from changing his mind and seeking the court's aid in recovering the payment. A party should not be allowed to mislead his opponent into believing that the controversy is over and then contest the payment and seek recovery." In Highland Church, the Court held that the judgment debtor's payment did not moot its appeal because the payment was made under economic duress implied by the threat of statutory penalties and accruing interest. In Highland Church, the Court did not hold that the Church's paying the judgment was involuntary -- or in other words, under duress -- simply because the Church sought to avoid statutory penalties and interest. See Highland Church, 640 S.W.2d at 237. Rather, the Court observed that it had never decided whether duress may be implied when a party pays a judgment because of a statute that "merely imposes a penalty and interest for failure to timely pay a tax." Highland Church, 640 S.W.2d at 237. Then, instead of deciding that issue, the Court recognized that implied duress does arise when a business is faced with paying a tax or risk losing its right to do business while contesting the tax. Highland Church, 640 S.W.2d at 237. The Court concluded that the Church's paying the delinquent tax judgment did not moot the pending appeal, because the Church was justifiably anxious about the accruing interest and penalties, and "more importantly, it would have been very embarrassing for this religious institution to have execution issued against it." Highland Church, 640 S.W.2d at 237.