Peterson v. Commissioner of Revenue

OPINION

ANDERSON, Justice.

Relator Mark W. Peterson appeals a Minnesota Tax Court judgment affirming an order of the Commissioner of Revenue assessing Peterson with personal liability for the unpaid sales taxes of Recreational Concepts, Inc., a Minnesota corporation. The tax court held that Peterson, who was a lender to the corporation but not an officer, director, or employee, was personally liable and affirmed the commissioner’s order. We affirm.

David Igel and Greg Love incorporated Recreational Concepts, Inc. (corporation) in April 1993 and each had an ownership interest in the corporation.…