Peterson v. Department of Treasury

On August 29, 1983, the Michigan Tax Tribunal adopted the findings of fact and conclusions of law reached by its hearing officer as its own. MCL 205.726; MSA 7.650(26). Thus, the Tax Tribunal found that the petitioner herein, Noel G. Peterson, was an officer of the now defunct Bay Side Door, Inc., a Michigan corporation, and, as such, he supervised the corporation’s making of returns and payment of taxes due for the period between January 1, 1978, and December 31, 1979. Accordingly, the tribunal held that petitioner was personally responsible for Bay Side Door’s failure to pay the taxes due…