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STATE DIRECTOR OF TAXATION v. McNABB

No. 67,916

17 Kan. App. 2d 578 (1992)

841 P.2d 462

DIRECTOR OF TAXATION, DEPARTMENT OF REVENUE, STATE OF KANSAS, Appellee, v. JAMES K. McNABB, Appellant, and FARMERS & MERCHANTS BANK, MOUND CITY, KANSAS, Defendant.

Court of Appeals of Kansas.

Petition for review denied February 3, 1993.

Attorney(s) appearing for the Case

James L. Wisler, of James L. Wisler, P.A., of Lawrence, for appellant.

D. Philip Wilkes, of Kansas Department of Revenue, for appellee.

Before RULON, P.J., ELLIOTT, J., and E. NEWTON VICKERS, District Judge Retired, assigned.

Petition for review denied 252 Kan. ___ (February 3, 1993).

VICKERS, J.:

This is an appeal by James K. McNabb from an order of the Linn County District Court denying his motion for discharge of an order of garnishment.

The central issue on appeal is whether the director of taxation, after issuing a tax warrant, has the right to garnish the bank account of a defendant prior to the tax warrant being returned unsatisfied. This issue has not to date been...

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