Lorenz v. Division of Taxation of the Department of Taxation & Finance

—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 cross motion for summary judgment, Supreme Court granted plaintiffs motion for summary judgment declaring that plaintiff is…