SKAPERDAS v. DIRECTOR, DIV. OF TAXATION


14 N.J. Tax 103 (1994)

HARRY SKAPERDAS, GEORGE SKAPERDAS, AND BARRY BIRKENHOLTZ, PLAINTIFF(S), v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT(S).

Tax Court of New Jersey.

May 27, 1994.


Attorney(s) appearing for the Case

Harold Leib for plaintiff (Harold Leib, attorney, Harold Leib, Elisa Leib, and Richard I. Miller, on the brief).

Lillian E. Brown for defendant (Deborah T. Poritz, Atty. Gen. of New Jersey, attorney).


SMALL, J.T.C.

The issue for determination in this case is whether three individuals who were officers, directors, and shareholders of a corporation are personally liable for that corporation's unpaid New Jersey Sales and Use Tax. N.J.S.A. 54:32B-1 to 29.

Plaintiffs appeal from a determination of the Director that they are each personally liable for sales tax of GBF Factory Outlet, Inc., for the period 1984...

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