Legal Opinion
Indiana Department of State Revenue v. Safayan
Indiana Supreme Court
Decided July 26, 1995No. 49S10-9406-TA-580PublishedCited by 21 opinions
1Opinion of the Court
SHEPARD, Chief Justice.
We explore for the first time the personal responsibility of corporate officers for taxes collected but not forwarded to the state treasury. We hold the corporation president in this case responsible for the funds.
I. Facts and Case History
In 1985, appellee Zinat Safayan and her husband, Dr. Esfandiar Safayan, decided to start a restaurant with Dennis and Teressa Grubb. The Safayans and Grubbs incorporated their venture as G.D.G.F., Inc. and opened Gib & Dengil's Restaurant in Bloomington. 1 The Safayans contributed the funds for the project, some $43,000, and received…
2Cases cited16 opinions
- Muck v. United StatesCourt of Appeals for the Tenth Circuit · 1993
- Stephen R. Wright v. United StatesCourt of Appeals for the Seventh Circuit · 1987
- Edgar B. Thomsen, Jr. v. United StatesCourt of Appeals for the First Circuit · 1989
- James M. O'COnnOr v. United States of America, & Third Party v. Richard Voight, Third PartyCourt of Appeals for the Third Circuit · 1992
- William A. Kinnie v. United StatesCourt of Appeals for the Sixth Circuit · 1993
11 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Kennedy v. Guess, Inc.Indiana Supreme Court · 2004
- McQuade v. Draw Tite, Inc.Indiana Supreme Court · 1995
- Escobedo v. BHM Health Associates, Inc.Indiana Supreme Court · 2004
- Indiana Department of State Revenue v. Belterra Resort Indiana, LLCIndiana Supreme Court · 2010
- State Board of Tax Commissioners v. New Castle Lodge 147, Loyal Order of Moose, Inc.Indiana Supreme Court · 2002
16 more not listed; retrieve them via the Exa API.