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BENOIT v. COMMISSIONER OF REVENUE

No. C7-89-69.

453 N.W.2d 336 (1990)

Louis BENOIT, Respondent, v. COMMISSIONER OF REVENUE, Relator.

Supreme Court of Minnesota.

March 30, 1990.

Attorney(s) appearing for the Case

Hubert H. Humphrey, III, Atty. Gen. and Barry R. Greller, Sp. Asst. Atty. Gen., Tax Litigation Div., St. Paul, for relator.

J. Patrick Brinkman, Salmen, Brinkman & Martinson, P.A., St. Paul, for respondent.

Heard, considered and decided by the court en banc.

WAHL, Justice.

The Minnesota Commissioner of Revenue appeals a Minnesota Tax Court judgment for respondent Louis Benoit. The tax court held that due to the assertion of financial control over Benoit, Inc., by a secured creditor, respondent, the sole shareholder and director of Benoit, Inc., was not an "employer" within the meaning of Minn.Stat. § 290.92, subd. 1(4) (1988), or a "person" within the meaning of Minn. Stat. § 297A.01, subd. 2 (1988), such that...

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