Shifflett v. Latitude Properties, Inc. (Va. 2017)
Citation: Record No. 161290 (Va. Dec. 14, 2017) · Court: Supreme Court of Virginia · Decided: Dec. 14, 2017 · Opinion: Powell, J.
Case page. Legal information, not legal advice. Last verified: 2026-10-16. Source: Supreme Court of Virginia slip opinion (https://www.vacourts.gov/static/opinions/opnscvwp/1161290.pdf), retrieved 2026-10-16. Reporter citation not verified (
needs_verification).
Facts
Latitude Properties and Shen Valley Band Instrument Service held judgments against Rodney and Elizabeth Shifflett and Cassandra Deane and issued writs of fieri facias with summonses to answer interrogatories. On the January 5, 2016 return date, the general district court ordered the debtors to turn over their 2015 income tax refunds when received. The debtors had not filed 2015 returns. The circuit court upheld the orders, finding the refunds a fixed property interest as of December 31, 2015.
Holding
Reversed and remanded: “where an income tax return has not been filed by the return date on a writ of fieri facias, any potential income tax refunds for the applicable tax year are not ‘in possession of or under the control of the debtor’ so as to be reachable by the lien under Code §§ 8.01-501 and -507.”
Reasoning
- The § 8.01-501 lien reaches personal estate of which the debtor is “possessed” or to which the debtor is “entitled”; it is “much narrower” than the bankruptcy estate, which includes contingent interests.
- Citing Boisseau v. Bass, 100 Va. 207 (1902): “‘The debt itself must be in existence at the time of the service of the writ, free from any contingency.‘”
- An unfiled-return refund is “an inchoate property interest” because filing, setoff and audit could change or eliminate it.
Practical impact
Execution on intangibles in Virginia captures only rights fixed by the writ’s return day. Creditors (and anyone acquiring claims through execution) cannot reach contingent receivables, expected refunds or unaccrued payments through a fieri facias lien; timing the writ after the right vests matters.
Good-law status
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