Commissioner of Taxation & Finance v. Pelletier

The Commissioner of Taxation and Finance (the “Commissioner”), in the New York State Department of Taxation and Finance, brought this action to enforce his rights in Massachusetts under a New York tax warrant issued against the defendant, Peter A. Pelletier (“Pelletier”), a Massachusetts resident, to collect unpaid taxes.

BACKGROUND

The Commissioner is the creditor of Pelletier. Pelletier presently has a usual place of business at 66 Shrine Road, Norwell, Massachusetts. On May 13, 1993, the Commissioner obtained a tax warrant by the State of New York, County of Albany, against Pelletier…