Lo v. Commissioner of Revenue

Considered and decided by the court without oral argument.

OPINION

MCKEIG, Justice.

This appeal from the tax court requires us to determine whether a corporate officer who funds and controls a corporation is personally liable for unpaid sales taxes when the corporation is managed by someone else. The tax court held that respondent Yik Lo was not personally liable for the unpaid sales taxes, reasoning that he did not have sufficient functional control over the corporation’s operations notwithstanding his formal authority over the business. We reverse.

FACTS

Yik Lo emigrated from China to the United…