O  T  H  E  R      D  E  C  I  S  I  O  N  S  :

Blasberg v. Commissioner of Revenue, 2006 Mass. LEXIS 560
(Nov. 20, 2006) (van Gestel, J.).

This case addressed the validity of the Department of Revenue's tax levy of a bank account. Plaintiff, the trustee of an indenture trust, claimed that the bank account did not belong to the taxpayer, but instead was the property of six classes of the taxpayers' creditors for whose benefit the trust was established. The Court rejected this argument. In addition, the Court held that even if the

trustee had a right to the bank account, the DOR's lien took priority because the lien took effect at a time when the UCC financing statements of the trustee had lapsed.

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