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HERITAGE BANK FOR SAVINGS v. DORAN

399 Mass. 855 (1987)

507 N.E.2d 690

HERITAGE BANK FOR SAVINGS vs. HAROLD A. DORAN (and a companion case). MIDDLESEX SAVINGS BANK vs. WALTER L. VAIL (and a companion case).

Supreme Judicial Court of Massachusetts, Franklin, Middlesex.

May 12, 1987.

Attorney(s) appearing for the Case

Stephen S. Ostrach, Special Assistant Attorney General, for the Commissioner of Revenue.

John J. Boyle of the District of Columbia, Attorney, Department of Justice, for the United States.

Present: HENNESSEY, C.J., LIACOS, NOLAN, LYNCH, & O'CONNOR, JJ.

LYNCH, J.

The Commissioner of Revenue for the Commonwealth of Massachusetts appeals from judgments for the United States entered in the Superior Court in Franklin County and the Superior Court in Middlesex County in two cases on the basis of rulings that the Commonwealth had not properly established tax liens against the respective defendants, Harold A. Doran and Walter L. Vail.2 In both cases corporations failed

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