LIVINGSTONE v. TREASURY DEP'T

Docket No. 95858.

169 Mich. App. 209 (1988)

426 N.W.2d 184

LIVINGSTONE v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided June 7, 1988.


Attorney(s) appearing for the Case

Bodman, Longley & Dahling (by Michael B. Lewiston and Christopher J. Dine), for Seabourn S. Livingstone.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and E. David Brockman and Shirley L. Palardy, Assistant Attorneys General, for the Department of Treasury.

Before: WAHLS, P.J., and R.M. MAHER and G.S. ALLEN, JJ.


G.S. ALLEN, J.

This matter of first impression involves petitioner's personal liability to pay unpaid use taxes owed by the St. Clair Rubber Company, a corporation of which petitioner was the sole owner, chairman of the board of directors and treasurer. The assessments, issued against petitioner on July 27, 1984, cover the three-year tax period from July 1, 1978, through June 30, 1981. The amount involved is $9,053.18 in taxes and $3,161.22 in interest, for a total...

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