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DEPT. OF REVENUE v. SAFAYAN

No. 49S10-9406-TA-580.

654 N.E.2d 270 (1995)

INDIANA DEPARTMENT OF STATE REVENUE, Appellant (Respondent Below), v. Zinat SAFAYAN, Appellee (Petitioner Below).

Supreme Court of Indiana.

July 26, 1995.

Attorney(s) appearing for the Case

Pamela Carter, Atty. Gen., Brian D. Scott, Deputy Atty. Gen., Indianapolis, for appellant.

Carol M. Adinamis, Susan L. Adinamis, Indianapolis, for appellee.

SHEPARD, Chief Justice.

We explore for the first time the personal responsibility of corporate officers for taxes collected but not forwarded to the state treasury. We hold the corporation president in this case responsible for the funds.

I. Facts and Case History

In 1985, appellee Zinat Safayan and her husband, Dr. Esfandiar Safayan, decided to start a restaurant with Dennis and Teressa Grubb. The Safayans and Grubbs incorporated their venture...

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