Livingstone v. Department of Treasury

The question presented is whether a four-year statute of limitation, which all agree applies to an assessment of use tax against a corporation, also applies to an assessment against an officer of the corporation who is subject, as a "responsible officer,” to personal liability for the corporation’s failure to pay use tax.

I would hold that the statute of limitation applies to an assessment against a responsible officer and would reverse the decision of the Court of Appeals.

i

Livingstone was the sole owner, treasurer, and chairman of the board of directors of the St. Clair Rubber Company, a…