Shotwell v. Department of Treasury

In this litigation involving petitioner’s personal liability for unpaid corporate tax obligations, respondent appeals as of right the order of the Michigan Tax Tribunal granting petitioner’s motion for summary disposition under MCR 2.116(C)(10). Because petitioner cannot be held personally liable for the corporation’s taxes pursuant to § 27a(5) of Michigan’s revenue collection act, MCL 205.27a(5), and the tax tribunal properly granted her motion for summary disposition, we affirm.

People’s True Taste (PTT) is a Kentucky corporation engaged in the manufacture and sale of tobacco products in…