N.S. Sportswear, Inc. v. State

ABOUSSIE, Justice.

This is an appeal from a summary judgment. The State 1 sued N.S. Sportswear, Inc., and Norman Stalarow, an officer and director of the corporation, for unpaid sales and use taxes, penalties, and interest total-ling $85,429.04. Tex. Tax Code Ann. § 111.010 (1982 & Supp.1991). After limited discovery, the State obtained summary judgment against both Norman Stalarow, individually, and N.S. Sportswear, Inc. To support Stalarow’s individual liability, the State relies on two alternative theories: 1) common-law liability for participation in the torts of conversion and breach of…