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CITIZENS BANK OF ASHBURN v. SHINGLER

69603.

173 Ga. App. 511 (1985)

326 S.E.2d 861

CITIZENS BANK OF ASHBURN v. SHINGLER.

Court of Appeals of Georgia.

Decided February 22, 1985.

Attorney(s) appearing for the Case

J. Harvey Davis, C. Paul Bowden, for appellant.

John R. Rogers, Rob Reinhardt, for appellee.

SOGNIER, Judge.

Judgment debtor Martha Shingler traversed a garnishment proceeding instituted by the Citizens Bank of Ashburn against Great Southern Federal on the basis that the accounts in garnishee's possession were individual retirement accounts exempt from garnishment pursuant to OCGA § 18-4-22. The trial court sustained Shingler's traverse and Citizens Bank appeals.

The Congress, in establishing individual retirement accounts, 26 USC § 408...

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