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WILSON v. C.I.R.

No. C4-92-203.

493 N.W.2d 566 (1992)

Kenneth E. WILSON (Tem Trol Corporation), Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

December 18, 1992.

Attorney(s) appearing for the Case

John M. Mulligan, Mulligan & Bjornnes, Minneapolis, for relator.

Hubert H. Humphrey, III, Atty. Gen., Barry R. Greller, Sp. Asst. Atty. Gen., St. Paul, for respondent.

Heard, considered, and decided by the court en banc.

GARDEBRING, Justice.

Relator Kenneth Wilson was assessed personal liability for unpaid sales tax owed by Tem Trol Corporation (Tem Trol), for the period March 1983 through April 1985. Wilson was president and principal shareholder of Tem Trol from 1973 until it dissolved on May 6, 1985. The assessment was based on an audit by the Department of Revenue in May 1985, at which time the auditor concluded that Tem Trol should be assessed on an accrual, rather than a cash...

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