Home / Opinion Digests / Taxation – Payroll Taxes -Restaurateur Liability  (access required)

Taxation – Payroll Taxes -Restaurateur Liability  (access required)

Although an owner of multiple Golden Corral franchises directed his accountants to promptly pay employee payroll taxes and never to pay taxes late, and pumped in his own capital in an effort to keep up payments, the owner also directed preferential payments to food suppliers, and the 4th Circuit upholds summary judgment finding the owner ...

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