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JACKSON v. PHOENIXFLIGHT PRODUCTIONS, INC.

No. 1 CA-CIV 6444.

145 Ariz. 248 (1984)

700 P.2d 1348

Obadiah JACKSON and Charletta Jackson, husband and wife, Plaintiffs-Appellees, v. PHOENIXFLIGHT PRODUCTIONS, INC., an Arizona corporation; Barry B. Denenberg and Jane Doe Denenberg, his wife, individually and as officers, directors and stockholders of Phoenixflight Productions, Inc., John Does I-V; and ABC Corporations I-V, Defendants, and Celebrityflight Productions, Inc., an Arizona corporation, Garnishee, and Seatamatic Ticket Services of Diamonds, Garnishee Defendant, and Valley National Bank, Garnishee Defendant, and Arizona Department of Revenue, Intervenor-Appellant.

Court of Appeals of Arizona, Division 1, Department B.

June 14, 1984.

Attorney(s) appearing for the Case

Friedl & Davis by William J. Friedl, Phoenix, for plaintiffs-appellees.

Robert K. Corbin, Atty. Gen. by John A. Muirhead, Asst. Atty. Gen., Tax Div., Phoenix, for intervenor-appellant.

GREER, Judge.

This case involves the determination of lien priorities as between a garnishor and the Arizona Department of Revenue. The ultimate issue is whether the plaintiffs garnishors hold a lien on the garnishees' debts owed to the defendant taxpayer, and if so, whether that lien takes priority over the Department of Revenue's lien on all the taxpayer's property and rights to property, for taxes due. We hold that although the garnishors' service of a post-judgment...

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