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EDWARDS v. FIRST FEDERAL SAV. & LOAN ASS'N

No. 7854.

696 P.2d 484 (1985)

102 N.M. 396

Helen V. EDWARDS, Fiduciary Trustee of James E. Edwards Family Trust, Plaintiff-Appellant, v. FIRST FEDERAL SAVINGS & LOAN ASSOCIATION OF CLOVIS, Defendant and Third-Party Plaintiff-Appellee, v. James E. EDWARDS and Helen V. Edwards, Husband and Wife, Third-Party Defendants-Appellants.

Court of Appeals of New Mexico.

February 12, 1985.

Attorney(s) appearing for the Case

Bruce Keith, Bruce Keith, P.C., Albuquerque, Gloria T. Svanas, Odessa, Tex., for plaintiff-appellant and third-party defendants-appellants.

Esther Smith Van Soelen, Van Soelen & Greig, Clovis, for defendant and third-party plaintiff-appellee.

OPINION

WOOD, Judge.

Plaintiff, in her capacity as Trustee of a family trust (Trustee), sought damages from defendant on the basis of its response to a notice of tax levy from the United States Department of the Treasury, Internal Revenue Service (IRS). Defendant moved to dismiss, relying on a federal court judgment. The trial court granted the motion; Trustee appealed. We discuss: (1) the procedural posture; (2) the effect of the federal judgment; and ...

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