Benoit v. Commissioner of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “[T]he withholding and sales taxes at issue in this case were collected ⅜ ⅜ * from third parties under an obligation that the taxes be held in trust for and paid over to the state of Minnesota, i.e., trust fund taxes.” (footnote omitted)
• imposing liability on sole shareholder and director

Source: CourtListener parenthetical corpus (CC0).