Legal Opinion
Benoit v. Commissioner of Revenue
Supreme Court of Minnesota
Decided March 30, 1990No. C7-89-69PublishedCited by 11 opinions
1Opinion of the Court
WAHL, Justice.
The Minnesota Commissioner of Revenue appeals a Minnesota Tax Court judgment for respondent Louis Benoit. The tax court held that due to the assertion of financial control over Benoit, Inc., by a secured creditor, respondent, the sole shareholder and director of Benoit, Inc., was not an “employer” within the meaning of Minn.Stat. § 290.92, subd. 1(4) (1988), or a “person” within the meaning of Minn. Stat. § 297A.01, subd. 2 (1988), such that he could be personally liable to the state for unpaid withholding and sales taxes owing by the corporation. We reverse.’
In March 1986, the…
2Cases cited11 opinions
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Ware v. Chicago & North Western Railway Co.District Court, W.D. Pennsylvania · 1975
- Amos I. Maggy v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1977
- Nagaraja v. Commissioner of RevenueSupreme Court of Minnesota · 1984
- Brandt-Airflex Corp. v. Long Island Trust Co. (In Re Brandt-Airflex Corp.)United States Bankruptcy Court, E.D. New York · 1987
6 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Lucius v. City of MemphisTennessee Supreme Court · 1996
- Schmehl v. HeltonWest Virginia Supreme Court · 2008
- St. Paul Fire & Marine Insurance Co. v. BriggsCourt of Appeals of Minnesota · 1990
- Carlson v. Commissioner of RevenueSupreme Court of Minnesota · 1994
- Krech v. Commissioner of RevenueSupreme Court of Minnesota · 1997
6 more not listed; retrieve them via the Exa API.