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McGLONE v. DIR., DIV. OF TAXATION

Docket No. 006378-2003.

28 N.J. Tax 65 (2014)

DANIEL P. MCGLONE, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Formal Opinion: July 28, 2014

Attorney(s) appearing for the Case

Bernard M. Reilly for plaintiff (Bernard M. Reilly, LLC, attorneys).

Jeremy M. Vaida for defendant (John J. Hoffman, Acting-Attorney General of New Jersey; attorney).

BIANCO, J.T.C.

This opinion constitutes the court's decision with respect to the Motion for Summary Judgment filed by the defendant, the Director of the Division of Taxation (the "Director"), relating to the Gross Income Tax-Employer Withholding ("GIT-ER") taxes assessed to plaintiff, Daniel P. McGlone ("Mr. McGlone"), as a responsible person of T.J. McGlone & Co., Inc. (the "Company") for tax years 1988, 1989, and 1990. For the reasons set forth below, the Director...

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