Funk v. Utah State Tax Commission

STEWART, Justice:

Plaintiff appeals from a district court order granting a motion to dismiss for failure to state a claim upon which relief can be granted, pursuant to Rule 12(b)(6) of the Utah Rules of Civil Procedure. We affirm.

We take the facts alleged in the complaint as true. In 1989, First Security Bank obtained a judgment of approximately $1,800 against plaintiff Jacqueline Funk. Pursuant to its judgment, First Security obtained a writ of garnishment that directed the Utah State Tax Commission to attach plaintiff’s 1989 state tax refund of $75.30 and pay it to First Security. Over…