LSF FRANCHISE REO I, LLC v. Emporia Restaurants, Inc.

The opinion of the court was delivered by

Davis, J.:

LSF Franchise REO I, LLC (LSF), filed a nonearnings garnishment action attempting to collect on its civil judgment against Polaris Restaurants, Inc. (Polaris). The trial court granted Polaris’ motion to quash the garnishment of two bank accounts held in Polaris’ name, ruling that the accounts were held in trust for withholding taxes and not subject to garnishment. The Court of Appeals affirmed the trial court’s ruling. LSF Franchise Reo I v. Emporia Restaurants, 35 Kan. App. 2d 189, 130 P.3d 1212 (2006). We granted LSF’s petition for review…