Legal Opinion
Arrowhead Estates, Inc. v. Boston Licensing Board
Massachusetts Appeals Court
Decided April 12, 1983PublishedCited by 5 opinions
1Opinion of the CourtBrown, J.
We are asked to decide whether a Massachusetts liquor license is “property” or “rights to property” to which a Federal tax lien may attach. The relevant facts are as follows. In December, 1979, Harcourt and Schrouth, Inc. (Harcourt), pledged its liquor license to the plaintiff, Arrowhead Estates, Inc. (Arrowhead), as collateral for a $21,000 loan. The Boston Licensing Board approved this pledge as required by G. L. c. 138, § 23. In March, 1980, the Internal Revenue Service (IRS) filed a tax lien against Harcourt. 2 This lien was foreclosed and the IRS sold the liquor license to the defendant…
2Cases cited15 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Citizens State Bank of Barstow, Tex. v. VidalCourt of Appeals for the Tenth Circuit · 1940
- Boss Co., Inc. v. Bd. of Com'rs of Atlantic CitySupreme Court of New Jersey · 1963
- Jubinville v. JubinvilleMassachusetts Supreme Judicial Court · 1943
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3Cited by5 opinions
- Dodds v. ShamerCourt of Appeals of Maryland · 1995
- Prudential-Bache Securities, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1992
- Caposella v. Commissioner of RevenueMassachusetts Appeals Court · 1988
- In Re Bennett Enterprises, Inc.United States Bankruptcy Court, D. Massachusetts · 1986
- T.T. the Bear's Place, Inc. v. RodriguezMassachusetts Superior Court · 1994