Stevens v. Comm'r of Revenue
Annotate this CaseRelator challenged several personal liability assessments that the Commissioner of Revenue made against him based on unpaid petroleum and sales taxes owed by Twin Cities Avanti Stores, LLC (Avanti). On appeal, Relator asserted that the tax court erred by granting summary judgment to the Commissioner because (1) there were disputed, material questions of fact regarding his personal liability for the unpaid petroleum and sales taxes, and (2) the court abused its discretion in not allowing additional discovery to explore an estoppel defense. The Supreme Court reversed the tax court's grant of summary judgment in favor of the Commissioner and remanded for a trial, holding that there was a material dispute of fact whether Relator had the requisite control over the company's finances to be held personally liable for Avanti's tax liability.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.