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ARROWHEAD ESTATES v. BOSTON LICENSING BOARD

15 Mass. App. Ct. 629 (1983)

447 N.E.2d 675

ARROWHEAD ESTATES, INC. vs. BOSTON LICENSING BOARD & another.

Appeals Court of Massachusetts, Suffolk.

April 12, 1983.

Attorney(s) appearing for the Case

Daniel J. Harrington (Daniel G. Harrington with him) for Patrick C. Doyle.

Charles E. Chase for the plaintiff.

Present: BROWN, ROSE, & DREBEN, JJ.

BROWN, 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...

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