LARROW, Justice.
The State of Vermont brought suit in Bennington Superior Court against The Equinox House, Inc., a Vermont corporation, and Ian Bennett, its president and treasurer, to collect income tax withheld from corporate employees, rooms and meals taxes, and sales and use taxes. Also included in this suit was one minimum corporate income tax and penalty. These taxes allegedly arose out of the operation of a hotel in Manchester.
A consent judgment was...
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