Wilson v. Commissioner of Revenue

OPINION

LANCASTER, J.

Relator James Wilson appeals from a tax court order granting summary judgment in favor of the Commissioner of Revenue. The Commissioner found Wilson personally liable for an employment wage levy assessed against Hazardous Waste Controls of Bloomington, Inc. (HWC), a corporation .Wilson founded in January 1994 and ran until it stopped doing business in December 1994. In granting summary judgment, the tax court upheld the Commissioner’s personal assessment against Wilson. Wilson appeals, arguing that summary judgment was inappropriate because the tax court made two legal…