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FUNK v. UTAH STATE TAX COM'N

No. 910196.

839 P.2d 818 (1992)

Jacqueline D. FUNK, Plaintiff and Appellant, v. UTAH STATE TAX COMMISSION, Defendant and Appellee.

Supreme Court of Utah.

June 30, 1992.

Attorney(s) appearing for the Case

Michael E. Bulson, Judith Mayorga, Salt Lake City, for Jacqueline Funk.

R. Paul Van Dam, Clark L. Snelson, Salt Lake City, for Utah State Tax Com'n.

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...

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