South Dakota Supreme Court April 5, 2000, None (Osloond v. Osloond)

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 Sheriffs 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.