Elsheick v. Department of Treasury

Both parties appeal from a judgment of the Michigan Tax Tribunal in this dispute over a corporate officer’s liability for a tax assessment. We affirm in part and reverse in part.

Petitioner was president of Northwest Petroleum Corporation. On October 26, 1992, Northwest filed for Chapter 11 bankruptcy. Beginning on October 28, 1992, respondent assessed Northwest for unpaid gasoline taxes during August and September of 1992, including penalties and interest. Northwest did not appeal the assessments. On December 10, 1993, respondent issued final corporate officer liability assessments against…