LORENZ v. DIV. OF TAXATION OF THE DEP'T OF TAXATION & FIN. OF THE STATE OF NEW YORK


212 A.D.2d 992 (1995)

623 N.Y.S.2d 455

Franklin W. Lorenz, Respondent, v. Division of Taxation of the Department of Taxation and Finance of the State of New York, Appellant

Appellate Division of the Supreme Court of the State of New York, Fourth Department.

February 3, 1995


Judgment unanimously reversed on the law without costs and judgment granted in accordance with the following Memorandum:

This is a declaratory judgment action brought by an individual corporate officer, arising out of an insolvent corporation's failure to pay sales tax. Plaintiff admits that he is a responsible officer of the corporation and concedes his liability for the unpaid sales taxes, but not for any accrued interest and penalties. On the parties' motion and...

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