SMALL, J.T.C.
This written opinion amplifies my oral opinion of April 7, 1995.
Manuel Lorenzo ("Lorenzo") appeals from a determination of the Director of the Division of Taxation ("Director") that he was personally responsible under N.J.S.A. 54A:9-6(f) & (l) for the failure of M & L Construction Co., Inc., ("M & L") to remit $103,302.39 tax (plus penalty and interest) withheld from employee wages under the New Jersey Gross Income...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.