State v. Fiore

*299OPINION

WEISBERGER, Justice.

This is an appeal from an order of a justice of the Superior Court who granted a motion to release to the plaintiff, the State of Maine (Maine), funds that had been placed on behalf of the defendant, Vincent Fiore (Fiore), in the registry of court. The release followed an attachment by Maine to collect back taxes owed by Fiore in connection with a business that Fiore had operated in Maine. We reverse.

The facts of this case are as follows. Fiore was president of Park ifrotors, Inc., a Maine automobile dealership that eventually became insolvent. Maine claimed…