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LARSON v. COMMISSIONER OF REVENUE

No. C2-97-1093.

581 N.W.2d 25 (1998)

Robert Scott LARSON (D & B Dry Cleaners, Inc.), Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

June 25, 1998.

Attorney(s) appearing for the Case

Robert Scott Larson, Wayzata, for Relator.

Hubert H. Humphrey III, Attorney General, 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

TOMLJANOVICH, Justice.

Relator Robert Scott Larson appeals from the determinations of the Commissioner of Revenue and the Minnesota Tax Court that he is personally liable for the sales and withholding tax deficiencies of D & B Cleaners, Inc. for various periods in 1990, 1991, and 1992. The tax court held that Larson was an "employer" with "legal control" over D & B's payment of wages, within the meaning of Minn.Stat. § 290.92, subd....

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