Hawkins v. Bruno Yacht Sales, Inc.

Chief Justice TOAL:

This is an action by Respondents, Allen Lee Hawkins (“Hawkins”) and Gryphon, Inc. (“Gryphon”), to set aside the delinquent tax sale of Hawkins’s sailboat, the “LadyHawk”, to Petitioner, Bruno Yacht Sales (“BYS”).

Factual/Procedural Background

In December 1986, Hawkins purchased a 52-foot sailboat made by Tayana, a Tawainese company. Hawkins named the boat the LadyHawk, and registered it as a United States vessel with the Coast Guard. In total, Hawkins spent just over $300,000 to purchase the hull and to have the boat fully outfitted.

In December 1989, Hawkins sold the LadyHawk…