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COOPERSTEIN v. STATE, DIV. OF TAXATION

13 N.J. Tax 68 (1993)

JOSEPH COOPERSTEIN, PLAINTIFF, v. STATE OF NEW JERSEY, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

March 19, 1993.

Attorney(s) appearing for the Case

Robert D. Towey for plaintiff (Riker, Danzig, Scherer, Hyland & Perretti, attorneys).

Rene Y. Blocker for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney).

ANDREW, J.T.C.

In this state tax proceeding, plaintiff, Joseph Cooperstein challenges a determination by defendant, the Director of the Division of Taxation, that plaintiff, as president of the corporation, Bahr Builder Services, Inc., is personally liable for the corporation's unpaid sales taxes and gross income withholding taxes. Sales taxes were not paid by the corporation for the period of January 1989 through June...

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