Gray v. Commissioner of Revenue

Because I believe that the seizure at issue unconstitutionally modifies a valid court order, I respectfully dissent.

The court correctly states ante at 671, that neither the executive nor legislative branch may reverse, modify, or contravene a court order. See, e.g., Department of Revenue v. Jarvenpaa, 404 Mass. 177, 183 (1989). I also agree that, at least to some extent, a judicial decree incorporates existing pertinent statutes.1 See ante at 675; Ierardi, petitioner, 366 Mass. 640, 650 (1975); Russell Box Co. v. Commissioner of Corps. & Taxation, 325 Mass. 536, 540 (1950); Sheehan,…