Etzler v. Indiana Department of State Revenue

ORDER ON RESPONDENT’S MOTION TO DISMISS

WENTWORTH, J.

Gordon A. Etzler has filed an appeal asking this Court to declare that his security interest in certain property has priority over the Indiana Department of State Revenue’s (Department) judgment liens. The Court must dismiss the action, however, because it lacks subject matter jurisdiction.

FACTS AND PROCEDURAL HISTORY

In 2010, Dale F. Dodson, a resident of Marshall County, Indiana, owed Etzler, his attorney, fees for services rendered. To satisfy that debt, Dodson assigned to Et-zler his right to the money he expected to receive in November…