Legal Opinion

Stevenson v. Tax Commission, Taxpayer Services Division

Court of Appeals of Utah

Decided April 14, 2005No. 20030748-CAPublishedCited by 2 opinions

1Opinion of the Court

OPINION

JACKSON, Judge:

¶ 1 Eric Stevenson appeals the Utah Tax Commission’s (Commission) personal penalty assessment for failure to collect, truthfully account for, and pay the withholding taxes owed by Tower Communications, Inc. (Tower) for the second, third, and fourth quarters of .2000 under Utah Code section 59-1-302. See Utah Code § 59-1-302(2) (1994). We reverse and remand. . .

BACKGROUND

¶2 In 1999 Stevenson, Brett N. Cherry, and Ken Steckelberg organized Tower as equal partners, with Steckelberg acting as president aíid' Stevenson as secretary/treasurer. Steckelberg was in charge of…

2Cases cited13 opinions

Wallace L. Sorenson v. United StatesCourt of Appeals for the Ninth Circuit · 1975
John O. Denbo, Plaintiff-Counterclaim v. United States of America, Defendant-Counterclaim v. Robert B. Allred, CounterclaimCourt of Appeals for the Tenth Circuit · 1993
Honey v. United StatesCourt of Appeals for the Eighth Circuit · 1992
In Re PremoUnited States Bankruptcy Court, E.D. Michigan · 1990
Child v. GondaUtah Supreme Court · 1998

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3Cited by2 opinions

Utah State Tax Commission v. StevensonUtah Supreme Court · 2006
In Re Branagan, Jr.United States Bankruptcy Court, E.D. Pennsylvania · 2006