LORENZO v. TAXATION DIV. DIR.


14 N.J. Tax 577 (1995)

MANUEL LORENZO, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Opinion April 25, 1995.


Attorney(s) appearing for the Case

Richard D. Picini, for plaintiff (Picillo Caruso, attorneys).

Gail L. Menyuk, Deputy Attorney General, for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney).


SMALL, J.T.C.

This written opinion amplifies my oral opinion of April 7, 1995.

Manuel Lorenzo ("Lorenzo") appeals from a determination of the Director of the Division of Taxation ("Director") that he was personally responsible under N.J.S.A. 54A:9-6(f) & (l) for the failure of M & L Construction Co., Inc., ("M & L") to remit $103,302.39 tax (plus penalty and interest) withheld from employee wages under the New Jersey Gross Income...

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