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State court of last resort · ST-VA-SC
Shifflett v. Latitude Properties, Inc.
No. 161290Supreme Court of Virginia
161290 Shifflett v. Latitude Properties, Inc. 12/14/2017 In proceedings by judgment creditors under writs of fieri facias, the circuit court erred in granting summary judgment to creditors seeking to reach the…
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161290 Shifflett v. Latitude Properties, Inc. 12/14/2017 In proceedings by judgment creditors under writs of fieri facias, the ci…
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- Supreme Court of Virginia
- First seen
- Oct 4, 2026
- Last entry
- Dec 14, 2017
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161290 Shifflett v. Latitude Properties, Inc. 12/14/2017 In proceedings by judgment creditors under writs of fieri facias, the circuit court erred in granting summary judgment to creditors seeking to reach the debtors' interest in federal tax refunds where the debtors had not yet filed tax returns for the tax year in question. Where an income tax return has not been filed by the return date on the writ of fieri facias, any potential income tax refunds are not in possession of or under the control of the debtor for purposes of Code § 8.01-501 and Code § 8.01-507. The judgment of the circuit court granting summary judgment and enforcing liens upon the potential 2015 income tax refunds of debt…
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