Legal Opinion
MPV, Inc. v. Department of Revenue
Massachusetts Appeals Court
Decided July 11, 1988No. 87-992PublishedCited by 13 opinions
1Opinion of the Court
The plaintiff (MPV) is the record owner 'of a nightclub property seized in 1982 by the Department of Revenue (department) to collect sales and meals taxes, interest, and penalties, which at the time totaled $57,810.28. The nightclub was operated by Augustus A. Perfito, who was primarily liable for payment of the taxes, interest, and penalties. MPV brought this action to enjoin sale of the property and to obtain its return. (The property was subsequently sold, and the dispute between MPV and the department concerns the proceeds of the sale.) The department, by defense and by counterclaim,…
2Cases cited8 opinions
- John F. Meehan and Robert W. Fink A/K/A Meehan & Fink v. John Snow and Judy SnowCourt of Appeals for the Second Circuit · 1981
- International Fidelity Insurance v. WilsonMassachusetts Supreme Judicial Court · 1983
- Aida Feliciano v. Reliant Tooling Company, Ltd. And Union Special Corporation, Sun Alliance and London Insurance, LimitedCourt of Appeals for the Third Circuit · 1982
- Scannell v. Ed. Ferreirinha & Irmao, Lda.Massachusetts Supreme Judicial Court · 1987
- James Turner and Linda Chase v. Julio C. SalvatierraCourt of Appeals for the Fifth Circuit · 1978
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Cicchese v. Tape Time Corp.Massachusetts Appeals Court · 1989
- Buffum v. Town of RockportMassachusetts Appeals Court · 1994
- Coady v. StackMassachusetts District Court, Appellate Division · 1995
- Giuliano v. VaccaMassachusetts District Court, Appellate Division · 2004
- Salloway v. WoodMassachusetts District Court, Appellate Division · 1994
8 more not listed; retrieve them via the Exa API.