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ROCK v. DEPARTMENT OF TAXES

No. 97-398.

742 A.2d 1211 (1999)

John ROCK v. DEPARTMENT OF TAXES.

Supreme Court of Vermont.

September 10, 1999.

Attorney(s) appearing for the Case

Francis X. Murray, South Burlington, for Plaintiff-Appellant.

William H. Sorrell, Attorney General, and Danforth Cardozo, III, Special Assistant Attorney General, Montpelier, for Defendant-Appellee.

Present DOOLEY, MORSE, JOHNSON and SKOGLUND, JJ., and NORTON, Superior Judge, Specially Assigned.

SKOGLUND, J.

We explore today under what circumstances the Tax Department may hold an individual personally liable for a corporation's delinquent trust taxes, especially those of a small, closely held corporation. Appellant John Rock appeals the superior court decision affirming the Tax Department's ("Department") determination that he is personally liable for outstanding trust taxes owed by Whitecaps, Inc. He argues that the Department applied the wrong legal standard...

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