Legal Opinion
Cooperstein v. State
New Jersey Tax Court
Decided March 19, 1993PublishedCited by 17 opinions
1Opinion of the Court
ANDREW, J.T.C.
In this state tax proceeding, plaintiff, Joseph Cooperstein challenges a determination by defendant, the Director of the Division of Taxation, that plaintiff, as president of the corporation, Bahr Builder Services, Inc., is personally liable for the corporation’s unpaid sales taxes and gross income withholding taxes. Sales taxes were not paid by the corporation for the period of January 1989 through June 30, 1989, and gross income withholding taxes were not paid by the corporation for the months of February and March 1989.
In regard to the unpaid sales taxes, the Director…
2Cases cited26 opinions
- Arnold Hochstein, Counterclaim v. United States of America, CounterclaimCourt of Appeals for the Second Circuit · 1990
- Fedders Financial Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Francis v. United Jersey BankSupreme Court of New Jersey · 1981
- Joseph Datlof v. United StatesCourt of Appeals for the Third Circuit · 1966
- Datlof v. United StatesDistrict Court, E.D. Pennsylvania · 1966
21 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Richard's Auto City, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1995
- Schmehl v. HeltonWest Virginia Supreme Court · 2008
- Yilmaz, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2005
- Newman v. DirectorNew Jersey Tax Court · 1994
- Cooperstein v. StateNew Jersey Superior Court Appellate Division · 1994
12 more not listed; retrieve them via the Exa API.