HONORABLE CHRISTOPHER WHITTEN
CLERK OF THE COURT T. Cooley Deputy LINDSAY M HUGHES SHAD M BROWN JUDGE WHITTEN MINUTE ENTRY
Courtroom 612-ECB
10:40 a.m. This is the time set for Oral Argument re: Plaintiff's Motion for Summary Judgment. Plaintiff is represented by counsel, Lindsay M. Hughes. Defendant is represented by counsel, Shad M. Brown.
A record of the proceedings is made digitally in lieu of a court reporter.
Oral argument is presented.
Based upon matters presented to the Court,
IT IS ORDERED taking this matter under advisement.
10:45 a.m. Matter concludes.
LATER:
The Court has considered the Department's Motion for Summary Judgment, filed July 5, 2018, Defendant's response, filed July 12, 2018, and Plaintiff's reply, filed July 30, 2018. The Court benefited from oral argument on the motions on August 30, 2018.
The Department has shown, and Mr. Ducharme has not denied, that he obtained a transaction privilege tax license as a sole proprietorship. "Doing business under another name does not create an entity distinct from the person operating the business. The individual who does business as a sole proprietor under one or several names remains one person, personally liable for all his obligations." State v. Ivanhoe, 165 Ariz. 272, 274 (App. 1990), quoting Duval v. Midwest Auto City, 425 F.Supp. 1381, 1387 (D.Neb. 1977).
It would appear to make no difference anyway, as under the facts as put forward by Mr. Ducharme, he still faces liability under A.R.S. § 42-5028. But the Court need not reach that, as by the terms of the license under which his businesses operated he is personally liable for the tax.
ACCORDINGLY, the Department's Motion for Summary Judgment is granted.
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