LUCHINI v. COMMISSIONER OF REVENUE


436 Mass. 403 (2002)

CHARLES E. LUCHINI & another v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Worcester.

March 25, 2002.


Attorney(s) appearing for the Case

Howard J. Potash (Douglas Q. Meystre with him) for the plaintiffs.

Thomas J. Nicholas for the defendant.

Present: MARSHALL, C.J., GREANEY, IRELAND, SPINA, COWIN, SOSMAN, & CORDY, JJ.


IRELAND, J.

Charles and Billie K. Luchini (Luchinis) dispute their income tax bill, and claim that the lien recorded by the Department of Revenue (department) to recover the money is invalid because it attached to property that they did not own at the time the lien was created. Because we agree with the Superior Court judge's conclusions that (1) the Luchinis waived their right to appeal the assessments' validity by failing...

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