Massachusetts Superior Court June 19, 2000, No. 980592 (Luchini v. Adams)

Bohn, J.

On March 10 and April 12, 2000, this matter was before the Court for hearing on the motion of the plaintiff for summary judgment. In his motion, the plaintiff argues that a judgment should enter declaring that monies amounting to $22,388.52, held in escrow due to the Massachusetts tax lien imposed by the Department of Revenue (“DOR”), should be disbursed to him.