16 Mass. App. Ct. 995 | Mass. App. Ct. | 1983
1. There is no occasion for considering the separate judgment entered against the defendant Goodoak on August 25, 1982, for the reason (if no other) that the defendant Gibbs was not harmed by that judgment. 2. Gibbs became a “judgment lien creditor” within the meaning of 26 U.S.C. § 6323(a) (1976) and 26 C.F.R. § 301.6323(h)-l(g) (1978) as soon as (1) the judgment against Goodoak was entered in the original action in the Superior Court (see Smola v. Manuel Camara, Jr. Ins. Agency, ante 908, 909 [1983]) on October 24, 1978, and (2) the writ of attachment which was issued on that judgment was recorded in the appropriate registry of deeds on October 30, 1978. See, e.g., United States v. New Britain, 347 U.S. 81, 84 (1954); Hartford Provision Co. v. United States, 579 F.2d 7, 9 (2d Cir. 1978). Section 6323(a) is explicit that the lien obtained by Gibbs was superior to that asserted by the Internal Revenue Service because no notice of the later lien was recorded in the registry (see § 6323 [f][l][A][i] [1976]) until November 17, 1978. See, e.g., United States v. New Britain, 347 U.S. at 85-86; United States v. Acri, 348 U.S. 211, 212-213 (1955); United States v. Pioneer Am. Ins. Co., 374 U.S. 84, 87-92 (1963); United States v. Equitable Life Assur. Soc., 384 U.S. 323,
So ordered.
None of the amendments of the rules which have been cited in this part of the opinion has effected any change in the provisions as they stood in 1978.