CALDWELL, Circuit Judge.
[¶ 1.] Raymond appeals the trial court's denial of his motion to release funds from levy. The trial court's decision upheld a notice of levy issued by the Lawrence County Sheriff's Department upon the corporate accounts of Stretch's, Inc., a corporation owned by Raymond. We reverse the circuit court's decision and remand for proceedings consistent with this opinion.
FACTS
[¶ 2.] This matter arises from a judgment...
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