Shill

In September 2004, plaintiff Sourcecorp, Inc., registered an Arizona fraud judgment in the Sacramento County Superior Court that it had obtained against defendant Steven Shill earlier that month. The total judgment was in excess of $3 million. Pursuant to this registered judgment, Sourcecorp obtained a “turnover” order (Code Civ. Proc., § 699.040) 1 ex parte in September 2010, which directed Shill to transfer possession of $125,000 in cash to the El Dorado County Sheriff. Sourcecorp *1057 had learned in the course of deposing Shill in August 2010 that the latter was keeping this sum of money in a safe in his residence. By that time, the outstanding amount on the judgment (with interest) was more than $4 million despite a garnishment order in effect since June 2005.

Shill filed a motion to vacate the turnover order wherein he contended the cash represented the balance remaining of his earnings after garnishment, and therefore under section 704.070 it was exempt from levy. The trial court denied the motion. Shill filed a timely notice of appeal from the order. (§ 703.600; Kono v. Meeker (2011) 196 Cal.App.4th 81, 86, fn. 2 [ 126 Cal.Rptr.3d 208 ] (Kono); 8 Witkin, Cal.…