PRAGER, C.J. Retired:
Lloyd D. Farr (defendant-appellant) appeals a judgment of the district court ordering that the joint income tax refunds of the defendant and his wife, Lola Farr, be applied to satisfy a judgment against Lloyd alone and in favor of Eldon Parkman (plaintiff-appellee).
The facts in the case are undisputed and are as follows: On March 29, 1985, Parkman was granted a judgment against Lloyd Farr and Care Systems, Inc., for $1,288.72 plus costs...
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