NOSANCHUK v. DEP'T OF TREASURY

Docket No. 67199.

126 Mich. App. 366 (1983)

337 N.W.2d 66

NOSANCHUK v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided June 7, 1983.


Attorney(s) appearing for the Case

Lawrence S. Cohen, for appellant.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and E. David Brockman and Shirley L. Palardy, Assistants Attorney General, for appellee.

Before: BRONSON, P.J., and GILLIS and MacKENZIE, JJ.


MacKENZIE, J.

Appellant was president and a member of the board of directors of Spartan Construction Company. His responsibilities at the company came to include handling the company's payroll. In 1976, he signed several monthly payroll withholding tax returns which were filed with the Michigan Department of Treasury without submission of the amounts due. The company's employees were, nevertheless, paid as though taxes...

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