PAPPALARDO v. BANK OF BOSTON

No. 89-273.

133 N.H. 855 (1991)

THERESE PAPPALARDO v. BANK OF BOSTON, ESSEX, N.A.

Supreme Court of New Hampshire.

March 8, 1991.


Attorney(s) appearing for the Case

Gormley & Kaklamanos P.C., of Nashua (Arthur O. Gormley, III, on the brief, and Fred K. Mayer, III, orally), for the plaintiff.

Merrill & Broderick, of Manchester (Martha V. Gordon on the brief and orally), for the defendant.


THAYER, J.

This case presents us with a longstanding question in this State; namely, whether funds on deposit with a bank are "goods and chattels" within the meaning of the distraint provision of New Hampshire's revenue collection statute, RSA 80:8. The plaintiff, Therese Pappalardo, appeals from an order of the Superior Court (Temple, J.) granting summary judgment for the defendant, the Bank of Boston. The issues presented are whether the trial court erred...

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