United States Bankruptcy Court, D. Arizona November 14, 2005, 2:05-06272-RJH (In Re Inselman)

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United States · · · 14-11-2005

OPINION RE RESPONSIBLE PERSON LIABILITY FOR ARIZONA TRANSACTION PRIVILEGE TAXES

RANDOLPH J. HAINES, Bankruptcy Judge.

The Court here concludes that Arizona statutes do not impose “responsible person” liability for the transaction privilege tax liability incurred by a company that is a separate legal entity.

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