COOPERSTEIN v. STATE, DIV. OF TAX.


14 N.J. Tax 192 (1994)

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

Superior Court of New Jersey, Appellate Division.

Decided June 20, 1994.


Attorney(s) appearing for the Case

Deborah T. Poritz, Attorney General, attorney for appellant (Joseph L. Yannotti, Assistant Attorney General, of counsel; Rene Y. Blocker, Deputy Attorney General, on the brief).

Joseph Cooperstein, respondent pro se.

Before Judges DREIER and BROCHIN.


DREIER, J.A.D.

The Division of Taxation appeals from a decision of Judge Andrew, reported at 13 N.J.Tax 68 (Tax 1993), which absolved plaintiff from personal responsibility for unpaid sales taxes and gross income withholding taxes for the period January 1989 to June 30, 1989.

The detailed findings of fact by Judge Andrew need not be reiterated by us. We merely note that during the applicable period, the business was run...

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