Hey Guys,
I opened a C-Corp with my friend as equal shareholder. Right now I am the president of the company. We just registered the company and then suddenly decided to part ways. My friend wishes to continue owning the company and wants to run it. My questions are :

1) How to do I get out of it in such a way that I don't have legal and financial/tax liability ?
2) I have been told that I just need to send in a resignation letter and that would do it ? Is this right ?
3) Some people have also told me that the best way to get out is dissolve the company ? Do u guys also feel the same ?


NOTE:

1) We haven't made a single penny yet in the company.
2) The other guy has verbally agreed to pay my expenses till date.

Thanks