IGEL v. COMMISSIONER OF REVENUE

No. C3-96-1951.

566 N.W.2d 706 (1997)

David IGEL, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

July 17, 1997.


Attorney(s) appearing for the Case

Rachel A. Igel, Minneapolis, for Relator.

Hubert H. Humphrey III, Minnesota State Atty. Gen., Craig R. Anderson, Asst. Atty. Gen., Tax Litigation Div., St. Paul, for respondent.

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


OPINION

GARDEBRING, Justice.

This case comes to us from the Minnesota Tax Court on a writ of certiorari. Relator David Igel, formerly vice president of Recreational Concepts, Inc. ("the Company"), seeks reversal of the tax court's decision that he is personally liable for the sales tax owed, but not paid, by the Company for the months of January and February 1994. We affirm.

Igel and Greg Love incorporated Recreational Concepts, Inc. in April 1993...

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