Inc. Both parties filed post-trial briefs. The matter was submitted to the Court for decision on September 12, 1997. The Company sold and installed security systems. The Company was required to file sales tax returns on an annual basis. The Company failed to file a sales tax return for 1994.
Appellant disputes the amount of sales tax owing.
Appellant denies that the Company's business increased in 1994. Appellant explained that the Company began experiencing legal and financial problems with employee embezzlement and warranty defects. The Buyer has all the Company's business records. Neither the Commissioner nor Appellant was able to obtain the Company's business records from the Buyer. The Buyer has defaulted on amounts owed to Appellant on the sale of the Company.