Shifflett v. Latitude Properties, Inc.

OPINION BY JUSTICE CLEO E. POWELL

**478 In this appeal, we consider whether a judgment creditor may obtain a lien by writ of fieri facias on monies from future income tax refunds when a debtor has yet to file his or her income tax returns.

**479 I. BACKGROUND

The facts are undisputed. Latitude Properties, Inc. and Shen Valley Band Instrument Service, Inc. (collectively, "Creditors") obtained separate judgments against Rodney and Elizabeth Shifflett and Cassandra Deane (collectively, "Debtors"). Creditors issued to Debtors writs of fieri facias along with summonses to answer interrogatories. Upon…