Pappalardo v. Bank of Boston

This case presents us with a longstanding question in this State; namely, whether funds on deposit with a bank are “goods and chattels” within the meaning of the distraint provision of New Hampshire’s revenue collection statute, RSA 80:8. The plaintiff, Therese Pappalardo, appeals from an order of the Superior Court {Temple, J.) granting summary judgment for the defendant, the Bank of Boston. The issues presented are whether the trial court erred in finding that, (1) bank accounts are goods and chattels within the meaning of RSA chapter 80, and (2), as a matter of law, the defendant did not…