Legal Opinion
Skaperdas v. Director
New Jersey Tax Court
Decided May 27, 1994PublishedCited by 4 opinions
1Opinion of the Court
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 through 1988, in the amount of $57,836 plus penalty and interest. By agreement of the parties, the only issue before the court at this point is the existence of personal liability of each of…
2Cases cited20 opinions
- Hoffman Estates v. Flipside, Hoffman Estates, Inc.Supreme Court of the United States · 1982
- Connally v. General Construction Co.Supreme Court of the United States · 1926
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Town Tobacconist v. KimmelmanSupreme Court of New Jersey · 1983
- State v. CameronSupreme Court of New Jersey · 1985
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3Cited by4 opinions
- Schmehl v. HeltonWest Virginia Supreme Court · 2008
- Lorenzo v. DirectorNew Jersey Tax Court · 1995
- Schmehl v. HeltonWest Virginia Supreme Court · 2008
- Skaperdas v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1996