PETERSON v. COMMISSIONER OF REVENUE

No. C8-96-2304.

566 N.W.2d 710 (1997)

Mark W. PETERSON, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

July 17, 1997.


Attorney(s) appearing for the Case

Mark W. Peterson, Minneapolis, pro se.

Hubert H. Humphrey, III, Attorney General, State of Minnesota, Craig R. Anderson, Assistant Attorney General, Tax Litigation Division, St. Paul, for Respondent.

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


OPINION

ANDERSON, Justice.

Relator Mark W. Peterson appeals a Minnesota Tax Court judgment affirming an order of the Commissioner of Revenue assessing Peterson with personal liability for the unpaid sales taxes of Recreational Concepts, Inc., a Minnesota corporation. The tax court held that Peterson, who was a lender to the corporation but not an officer, director, or employee, was personally liable and affirmed the commissioner's order. We affirm.

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