CVW, Ltd. v. Stress Ex Rel. Stress

CVW, Limited, appeals from a summary judgment granted in favor of Advent Environmental Services, Inc. CVW argues that Advent's judgment lien, though first filed, became junior to a subsequently filed Internal Revenue Service tax lien by virtue of the application of Wisconsin's homestead exemption statute, § 815.20, Stats. We agree. Accordingly, we reverse the summary judgment and remand to the circuit court for further proceedings consistent with this opinion.

BACKGROUND

Lawrence and Linda Stress purchased the real property at issue in October 1989. Advent Environmental Services, Inc., docketed…