Case Information
*1 OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN *2 oosrpatwl on thin baris a~rsrag+kta amroxheC~ly mm-third o? th, 1iabIlIty ruaerted by the Fad- tml 5omrnmo~t.
-In effwtlng thi8 mqmmI8~, thlr De- portment hm not rdmlttcld ltblllty, but in- rrtm44 ha* wiif0nnly dmlI&d llablllty ana .rofwad t.0 pay thQ tax 8u.lw.d. The DQpartmult'8 'Rotlve In eirwtlngthlr aompmlaisa la not tear of llablllty, but rcurl.IsatIon that tha daposltom arm oreUItor8 01 the mweml lcoolvent corpora- tiOfU WOIdd Rlff@r :?Orb fZW thb PrOhUQVa utbhi0n ~MOL~U~J~ t0 z~opliy aianxfm
llablllt - lrmrpwtive of the outocab t.bt iit sritf0n - tbrrt3 th~.wotia by ~24~ the miBprwIu arbmuntl8 et thle t lzae.
"'-ilva Faberal C!=wsraw?nt, on-the other hwx%, br eooopting apptori-ttatdy O~Q-third of th8 amowtWhi8h uOU3.4 bm due it liability had beon sstbtbllsha4, has olwrlp la8fcntm3 that It doa8 n&ogg~ter the clxlstcmao OS Z.labllIty frro
.
awurs *fat this Ra- when an8 If ruah ltibllity Ia s8tabll8w. ii" in faot ~,f~bfmy aid not air*, G~v~ou~~~,
WQ hard DO ff&ht b mid5 thi0 L$ Rd haa thO%V beon a final adjedloetlon duryin$ lhblll%y, mrwould hum bean bound to payfhiafrutiwa t.0 the ~,-l0pu rraa ~hhoat itwarr 2ebma.
%arin(~ oampro~An~4 the oontrmway, am% prdmmml any wa~ibilfty of evatr harlnng flal *3 ad$xdlestlon ai llobllltj we GWI now In doubt as to the proper dIm*orItion of thlr trust TUd. CorteIdly the ampmulse mumot be cwiwiys6rsd as a atmrdmtfon that liability
Enlthttr ths Cmmlssioaer nor the ssvarai Dietriot Courts could, through E cc+ praal8~ agreamont, make a a0t~~~ti0n Uabillty \ilndI.ng upon these osvom1 c~@oyr+s@, ao thr,t thslr trust funda could be utlsdi In paying the co~pmniro amount. It 18 lnter- estlog, too, to note that the 11eivfma1 acurtm mad. no attcapt to dlmot paymnt or m&la1 papylpent of the ooaprwlse awunts out bf thsea tm3t fi22iaa. l?io order eruth.~rIma the Ccrtnasisaloner to eiiect tha ccaproals~, cand papaant of the ccmplm~ae m¶mArlt out or the asset 0r the llqula8tIon.*
*Xn the 11&t of the*0 fasts,
I mspaat- f'ully submit the followl~.qucrstlonr
Wmuld them trust funds be paid to the fedem Oooernmnt a8 a tprt of the can roi33Is~ amwnt, or paid to the ~rmplojlrmm fmm wL** mlaarlas they were withhold?"
Ycur r6f~mMo to our opinfo~% FJo. 3048 la mfe~~rne to cpinion Ho. 0676 (wx~f.rMw opinion 3049). In #ueh b IA- loa, we held that you were not liable for the Soolal Seeux tp P tcmm ~88~~4 under the Fedenl Soulal 4ieourlty kt on am- ploys06 hired by you to asaLt In the lIpul(latlon of defunat banlrS. Xt ioflwo assuming auoh ogleion to be afcreet, tht YOU Maa ~10 author ty t0 a0tmt OIY p0r cent fml~ the 158tarl88 aa+inp: ma0 SUO~ d0awii0n outi 0f pro- or those uz@oy~oa. omtlon a~ e ;IrotectIon a&n& poe#lbl.r adjudioatioo of liabllIt]r, rruoh fund0 oon8tltute a trust fund in your !mnda Sor the benefit of the employ~ee who aontribut@d to 6uo2r funds.
YOU aaviati that tbo tam or order sr:tered by tha vtlrioue dlatrldt aout. hnvhg aupsrvl8d,on ot the msveral ba:~ke In liptllatith dlraots ppsnt aP the nemml anomts ngim3*t:ng the total ccinyroz.lsr amuM.* wt of the asset8 of the bedcs I:; llr~uldatiocr Such balnE true, and the ;~osslble