Legal Opinion
Utah State Tax Commission v. Stevenson
Utah Supreme Court
Decided December 15, 2006No. 20050521PublishedCited by 10 opinions
1Opinion of the Court
PARRISH, Justice:
{1 The Utah State Tax Commission (the "Commissgion") argues that the Utah Court of Appeals misinterpreted Utah Code section 59-1-302 in reversing the Commission's decision to personally assess Eric Stevenson for withholding taxes owed by Tower Communications, Inc. ("Tower"). We affirm in part and reverse in part, concluding that Stevenson was not willful in failing to collect the unpaid taxes.
BACKGROUND
I. FACTUAL HISTORY
T2 In 1999, Stevenson, Ken Steckelberg, and Brett Cherry formed Tower as a Utah corporation that installed cable hardware for communications businesses.…
2Cases cited30 opinions
- State v. PenaUtah Supreme Court · 1994
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- Arnold Hochstein, Counterclaim v. United States of America, CounterclaimCourt of Appeals for the Second Circuit · 1990
- State v. BrakeUtah Supreme Court · 2004
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3Cited by10 opinions
- Daniels v. Gamma West Brachytherapy, LLCUtah Supreme Court · 2009
- ABCO Enterprises v. Utah State Tax CommissionUtah Supreme Court · 2009
- Ashby v. AshbyUtah Supreme Court · 2010
- Eldridge v. FarnsworthCourt of Appeals of Utah · 2007
- Sachs v. LesserUtah Supreme Court · 2008
5 more not listed; retrieve them via the Exa API.