CARLSON v. COMMISSIONER OF REVENUE

No. C6-93-1346.

517 N.W.2d 48 (1994)

Terry W. CARLSON, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

June 3, 1994.


Attorney(s) appearing for the Case

Thomas M. Regan, Bloomington, for relator.

James W. Neher, Sp. Asst. Atty. Gen., Tax Litigation, St. Paul, for respondent.

Considered and decided by the court en banc without oral argument.


OPINION

TOMLJANOVICH, Justice.

Relator Terry Carlson appeals a Tax Court judgment upholding an order of the Commissioner of Revenue assessing personal liability against Carlson, pursuant to Minn.Stat. §§ 290.92, subd. 1(4) (1988) and 297A.01 subd. 2 (1988), for LMJ Enterprises, Inc.'s ("LMJ") unpaid sales and withholding taxes payable from October of 1987 through March of 1988 in the amount of $64,529.39. We affirm.

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