Legal Opinion
In Re Inselman
United States Bankruptcy Court, D. Arizona
Decided November 14, 2005No. 2:05-06272-RJHPublishedCited by 5 opinions
1Opinion of the Court
OPINION RE RESPONSIBLE PERSON LIABILITY FOR ARIZONA TRANSACTION PRIVILEGE TAXES
RANDOLPH J. HAINES, Bankruptcy Judge.
The Court here concludes that Arizona statutes do not impose “responsible person” liability for the transaction privilege tax liability incurred by a company that is a separate legal entity.
ISSUE
The Debtor Theresa Ann Inselman (“Debtor”) was the manager and one of the members of Grand Travel RV Rentals, LLC (“Company”). The Company had incurred liability to the Arizona Department of Revenue (“AZDOR”) for transaction privilege taxes. Apparently due to her status as the manager of…
2Cases cited10 opinions
- United States v. Energy Resources Co.Supreme Court of the United States · 1990
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Tower Plaza Investments, Limited v. DeWittArizona Supreme Court · 1973
- Arizona State Tax Com'n v. Garrett CorporationArizona Supreme Court · 1955
- Industrial Uranium Co. v. State Tax CommissionArizona Supreme Court · 1963
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Arizona Department of Revenue v. Action Marine, Inc.Arizona Supreme Court · 2008
- Arizona Department of Revenue v. Action Marine, Inc.Court of Appeals of Arizona · 2007
- Arizona Department of Revenue v. Action Marine, Inc.Arizona Supreme Court · 2008
- Ador v. Action marine/randallArizona Supreme Court · 2008
- Arizona Department of Revenue v. Action Marine, Inc.Arizona Supreme Court · 2008