Garland v. Director of Revenue
Supreme Court of Missouri
1Opinion of the Court
961 S.W.2d 824 (1998)
Burton D. GARLAND, Respondent,
v.
DIRECTOR OF REVENUE, Appellant.
No. 79920.
Supreme Court of Missouri, En Banc.
January 27, 1998.
Jeremiah W. (Jay) Nixon, Atty. Gen., Evan J. Buchheim, Asst. Atty. Gen., Jefferson City, for Appellant.
Harry Charles, St. Louis, for Respondent.
ROBERTSON, Judge.
Section 143.241.2, RSMo Supp.1993, makes an officer of a corporation "who has direct control ... or responsibility for filing [employer withholding tax] returns" personally liable for the amount of the tax when the corporation fails to file the return with the director of revenue. Section…
Also in this document: Concurring in part, dissenting in part · White; Concurring in part, dissenting in part · White.
2Cases cited18 opinions
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- United States v. Huckabee Auto Co.Court of Appeals for the Eleventh Circuit · 1986
- Abrams v. Ohio Pacific ExpressSupreme Court of Missouri · 1991
- Uslife Title Insurance Company of Dallas on Behalf of Lillian v. Mathews v. Paul R. Harbison v. United States of America Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1986
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