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STATE OF MICHIGAN
COURT OF APPEALS


ROY CRACCHIOLO, Petitioner-Appellant, v DEPARTMENT OF TREASURY, Respondent-Appellee.

UNPUBLISHED August 6, 1999

No. 208042 Michigan Tax Tribunal, LC No. 215668

Before: Markey, P.J., and McDonald and Fitzgerald, JJ. PER CURIAM. Petitioner appeals by right from a judgment assessing him, inclusive of penalties, $97,798.90 for sales, use, and withholding taxes accrued by his nephew's grocery business, East Detroit Foods, Inc. We reverse. Petitioner argues that the Tax Tribunal erred in determining that respondent met its burden of proof to show that petitioner was a corporate officer of East Detroit Foods, Inc., and had control over, supervision of, or responsibility for the preparation or payment of the corporation's taxes, so as to render petitioner liable for the corporation's unpaid taxes. See MCL 205.27a(5); MSA 7.657(27a)(5). This Court reviews the decision of the Tax Tribunal "to determine whether it is authorized by law and whether it is supported by competent, material, and substantial evidence on the whole record." Peterson v Treasury Dep't , 145 Mich App 445, 449; 377 NW2d 887 (1985), citing Const 1963, art 6,

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