Bartlett Cooperative Ass'n v. Patton

The opinion of the court was delivered by

McFarland, J.:

Plaintiff Bartlett Cooperative Association obtained a judgment against defendant Ron Patton. In attempting to collect the judgment, plaintiff garnished defendant’s Individual Retirement Account (IRA) in the Coffeyville State Bank. The district court held the IRA was exempt from garnishment under federal law. Plaintiff appeals from this determination.

The first issue is procedural in nature. Plaintiff contends defendant did not timely raise the defense of exemption. The trial court’s findings of fact relative to the mechanics of the…