Carlson 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.

• holding that partner’s agreement to leave day-to-day management to equal partner was insufficient basis to escape liability because he remained in “legal control” of the corporation
• holding a taxpayer personally liable when the taxpayer “remained in legal control of the corporation even though he chose not to exercise that control”
• stating that a corporate officer may delegate the duties of the office but remains subject to the responsibilities and duties of that office
• “Conclusions of law ... are freely reviewable.”

Source: CourtListener parenthetical corpus (CC0).