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STATE DEPT. OF REVENUE v. STANFIELD

Civ. 7433.

562 So.2d 519 (1990)

STATE DEPARTMENT OF REVENUE v. Janice P. STANFIELD.

Court of Civil Appeals of Alabama.

March 28, 1990.

Attorney(s) appearing for the Case

Don Siegelman, Atty. Gen., Ron Bowden, Acting Chief Counsel, and Duncan R. Crow, Asst. Counsel, Dept. of Revenue and Asst. Attys. Gen., for appellant.

James L. Hunt, Tuscumbia, for appellee.

RUSSELL, Judge.

This case involves an appeal from a dismissal of a process of garnishment issued by the State of Alabama Department of Revenue (Department).

The Department issued a writ of garnishment based on a 1983 tax assessment against Janice P. Stanfield (taxpayer). The taxpayer then filed a contest of the garnishee's answer, pursuant to § 6-6-459, Ala.Code 1975, as well as a claim of exemption of all her property, including wages, with the circuit...

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