Bellotti v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals from defendant’s opinion and order which held him liable for unpaid corporate withholding tax.

Plaintiff joined Central Pacific Freight Lines (Central Pacific) in July, 1982, as controller. At that time the firm was a sole proprietorship owned by Diana Schlegel. In July, 1983, Central Pacific was incorporated as a subchapter S corporation. Ms. Schlegel was the sole shareholder, sole director and president of the corporation. Plaintiff became secretary of the corporation and had authority to sign its checks.

Central Pacific was a small trucking company…