Larson v. Commissioner of Revenue

OPINION

TOMLJANOVICH, Justice.

Relator Robert Scott Larson appeals from the determinations of the Commissioner of Revenue and the Minnesota Tax Court that he is personally Hable for the sales and withholding tax deficiencies of D & B Cleaners, Inc. for various periods in 1990, 1991, and 1992. The tax court held that Larson was an “employer” with “legal control” over D & B’s payment of wages, within the meaning of Minn.Stat. § 290.92, subd. 1(4) (1996), and a “person” with “control, supervision or re-sponsibiHty” for D & B’s payment of sales tax, as defined in Minn.Stat. § 297A.01, subd. 2…