Clinical Study Centers, Inc., John M. Giblin, M.d., Anthony Johnson, M.d., and Gordon Gibson, M.d. v. Samuel…

Summary

The court held that the constitutional challenge to the IRA exemption statute was not barred by the law-of-the-case doctrine because the second appeal involved a different IRA owned by a different person. It further held that the statute applies to garnishment and does not violate the Arkansas Constitution because it exempts only a specified type of fund rather than all personal property. The circuit court's judgment was affirmed.