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WEINBERG v. REDMOND

15 N.J. Tax 156 (1994)

HERMAN P. WEINBERG, PLAINTIFF-APPELLANT, v. BENJAMIN J. REDMOND, ACTING DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided October 20, 1994.

Attorney(s) appearing for the Case

Henry P. Zerella argued the cause for appellant (Kavesh, Pancari, Zerella, Tedesco & Pancari, attorneys; Mr. Zerella, on the brief).

Kevin M. Schatz, Deputy Attorney General, argued the cause for respondent (Deborah T. Poritz, Attorney General of New Jersey, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel; Joseph Fogelson, Deputy Attorney General on the brief).

Before Judges VILLANUEVA and BILDER.

PER CURIAM.

Plaintiff appeals from the decision of the Tax Court dismissing, as barred by the statute of limitations and res judicata, his complaint challenging the action of the Director of the Division of Taxation (Director) in docketing a Certification of Debt. We affirm.

By correspondence dated January 21, 1980, Herman P. Weinberg (plaintiff), a Pennsylvania lawyer, received notice from the Director...

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