Tyson v. Carolina Telephone & Telegraph Co.

BRASWELL, Judge.

Upon being required to pay additional income taxes for the years 1979 and 1980 following an audit by the Internal Revenue Service, plaintiff, an “unlocated equipment installer” employee of the defendant corporation, filed this action alleging that his additional income tax liability resulted solely from the negligence of the defendant. The trial court granted summary judgment for the defendant. Plaintiff appeals. We affirm.

After a reading of the complaint and a study of the affidavits and depositions, we hold that the defendant has carried its burden of establishing the lack…