Legal Opinion
Commonwealth v. Bogannam
Massachusetts Appeals Court
Decided January 19, 2001No. 99-P-1532Published
1Opinion of the Court
Tipped by the Peabody police that the defendant, Richard Bogannam, had been arrested for trafficking in a controlled substance, G. L. c. 94C, § 32E, the Massachusetts Department of Revenue initiated an investigation into the defendant’s income tax returns, through its special investigations unit. After his indictment on the criminal charge in 1990, but before his ultimate plea of guilty in July, 1991,1 the special investigations unit issued a notice of assessment and a notice of filing of Massachusetts tax lien, claiming unpaid taxes on income derived as a result of illegal activities for the…
2Cases cited8 opinions
- Grady v. CorbinSupreme Court of the United States · 1990
- Department of Revenue of Mont. v. Kurth RanchSupreme Court of the United States · 1994
- Commissioner v. TellierSupreme Court of the United States · 1966
- Rutkin v. United StatesSupreme Court of the United States · 1952
- Commonwealth v. StewartMassachusetts Supreme Judicial Court · 1981
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