1. As is clear from the law applied in this case, and the result, the liability of...

Question:

1. As is clear from the law applied in this case, and the result, the liability of a business for unpaid taxes "follows the assets." Why?
2. What action can Gadley take now to avoid suffering the loss of the funds required to cover Gresh's unpaid taxes?
3. What action should a buyer take before purchasing the assets of a business to avoid liability for the seller's unpaid taxes?