Patricia Ann Gho Massey v. Gregory Joel Casals

Father’s individual retirement accounts (“IRAs”) were garnished to satisfy an award of attorney’s fees, and he filed a motion to quash the garnishment, claiming that the accounts were exempt from garnishment under Tennessee law. In a previous appeal, this Court concluded that the IRAs were exempt property, and we reversed the trial court’s order dismissing Father’s motion to quash the garnishment. On remand, the trial court vacated its previous order but again dismissed Father’s motion to quash. We reverse and remand with instructions for the trial court to grant Father’s motion to quash and to dissolve the writ of garnishment.