Louis Fusaro - Page 10

                                       - 10 -                                         
               On March 13, 2002, the Court received from respondent a                
          Motion for Judgment on the Pleadings, which was recharacterized             
          as a Motion for Summary Judgement and filed on that date.  In               
          that motion, respondent pointed out that the pension plan was               
          personal property of the taxpayer and:                                      
                    11.  The situs of personal property is where the                  
               person resides not where the bank account, stock                       
               account or certificate, paintings or administrator of a                
               pension fund is located.  26 U.S.C. sec. 6323(f)(2)(B)                 
               provides that personal property, whether tangible or                   
               intangible, is situated at the residence of the                        
               taxpayer at the time the notice of lien is filed.                      
          In opposition to respondent’s motion, petitioner asserted:                  
                    Section 6323(f)(2) provides that in the case of                   
               personal property, the residence of the taxpayer at the                
               time the notice is filed is deemed to be the location                  
               of the personal property.                                              
                    These statutes raise the issue of whether the                     
               Petitioner was a resident of Broward County on July 25,                
               1996.                                                                  
                    Thus, there are two significant issues which need                 
               to be determined before summary judgment can be granted                
               to Respondent.  The first is whether the filing in                     
               Broward County Court was a proper filing and the second                
               is whether the Petitioner was a resident of that county                
               on July 25, 1996.                                                      
                    There is, of course, the issue as to what property                
               would a properly filed Notice of Federal Tax Lien                      
               attach.  What would be the dollar amount of the Pension                
               Plan to which a lien would attach?  For this, recourse                 
               must be had to appropriate law, whether federal or                     
               state, which is non-bankruptcy law.                                    
          Attached to petitioner’s objection to respondent’s motion was an            
          affidavit of petitioner dated April 10, 2002, in which he stated            
          that he first rented an apartment in California in August 1995,             





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