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STATE TAX COMMISSION v. MEIER

No. 14315.

547 P.2d 1333 (1976)

STATE TAX COMMISSION of the State of Utah, Plaintiff and Appellant, v. Dana A. MEIER, Defendant and Respondent.

Supreme Court of Utah.

March 24, 1976.

Attorney(s) appearing for the Case

Vernon B. Romney, Atty. Gen., Bruce M. Hale, Brinton R. Burbidge, Asst. Attys. Gen., Salt Lake City, for plaintiff and appellant.

Dana A. Meier, pro se.

TUCKETT, Justice:

The plaintiff appeals from an order of the district court of Salt Lake County restricting the amount which the plaintiff is entitled to take from the disposable earnings of the defendant through a garnishment proceeding.

The defendant was liable to the State Tax Commission for delinquent income tax for the years 1968, 1969 and 1970. No claim is made that the delinquent taxes are not due and payable. The Tax Commission filed its warrant for...

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