STATE, DEPT. OF REVENUE v. HOGO, INC.

No. 27A04-8903-CV-00101.

550 N.E.2d 1320 (1990)

STATE of Indiana, Indiana Department of Revenue, Appellant (Plaintiff), v. HOGO, INC. and Jerry R. Horn, Appellees (Defendants). Jerry Horn & Catherine E. Horn and Jerry Horn & Hogo, Inc., Appellants (Defendants), v. STATE OF INDIANA, Indiana Department of Revenue, Appellee (Plaintiff). Jerry Horn & Catherine E. Horn and Jerry Horn & Hogo, Inc., Appellants (Defendants), v. STATE OF INDIANA, Indiana Department of Revenue, Appellee (Plaintiff).

Court of Appeals of Indiana, Fourth District.

Transfer Denied June 6, 1990.


Attorney(s) appearing for the Case

George P. Osborn, Polly A. Stephenson, Kiley, Osborn, Kiley, Harker, Rogers, Michael & Certain, Marion, for appellant.

Anne C. Selby, Patrick N. Ryan, Marion, for appellees.


MILLER, Judge.

This case concerns whether Jerry Horn, an officer, majority stockholder, and member of the board of directors of Hogo, Inc. was personally liable for sales and withholding taxes owed by the corporation and, if he were so liable, were such taxes discharged in his personal bankruptcy. The trial court, in a summary judgment proceeding, held that Horn, was personally liable but that the taxes were discharged in bankruptcy.

In this appeal Horn claims...

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