Legal Opinion
Carlson v. Commissioner of Revenue
Supreme Court of Minnesota
Decided June 3, 1994No. C6-93-1346PublishedCited by 10 opinions
1Opinion of the Court
OPINION
TOMLJANOVICH, Justice.
Relator Terry Carlson appeals a Tax Court judgment upholding an order of the Commissioner of Revenue assessing personal liability against Carlson, pursuant to Minn.Stat. §§ 290.92, subd. 1(4) (1988) and 297A.01 subd. 2 (1988), for LMJ Enterprises, Inc.’s (“LMJ”) unpaid sales and withholding taxes payable from October of 1987 through March of 1988 in the amount of $64,529.39. We affirm.
The issues before the Tax Court were (1) whether Carlson retained legal control of the payment of wages within the meaning of Minn.Stat. § 290.92, subd. 1(4) (1988) so as to be…
2Cases cited4 opinions
- United States of America, and Cross-Appellant v. Intercontinental Industries, Inc., and Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1980
- United States v. DavidsonDistrict Court, W.D. Michigan · 1983
- Taubman v. United StatesDistrict Court, E.D. Michigan · 1978
- Benoit v. Commissioner of RevenueSupreme Court of Minnesota · 1990
3Cited by10 opinions
- Schmehl v. HeltonWest Virginia Supreme Court · 2008
- F-D Oil Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1997
- Caterpillar, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1997
- Krech v. Commissioner of RevenueSupreme Court of Minnesota · 1997
- Igel v. Commissioner of RevenueSupreme Court of Minnesota · 1997
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