Olson v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals from an order of defendant which found plaintiff personally liable for unpaid withholding taxes.

Prior to 1980, plaintiff and one Jacque Bowman were employes of a steel fabricating business. In 1980, plaintiff and Bowman formed a corporation and purchased their former employer’s business. Plaintiff and Bowman were the only shareholders and directors of the corporation. Bowman was president and plaintiff was vice president and secretary. Consistent with their talents and experience, they divided the responsibilities for operation between them, with…