Luchini v. Adams

On March 10 and April 12, 2000, this matter was before the Court for hearing on the motion of the plaintiff for summary judgment. In his motion, the plaintiff argues that a judgment should enter declaring that monies amounting to $22,388.52, held in escrow due to the Massachusetts tax lien imposed by the Department of Revenue (“DOR”), should be disbursed to him. According to the plaintiff, the DOR should not have assessed any tax against him for the years he was not domiciled in the Commonwealth; the imposition of the tax lien was improper since it attached to after -acquired property; and,…