Legal Opinion

McGlone v. Director, Division of Taxation

New Jersey Tax Court

Decided July 28, 2014PublishedCited by 1 opinion

1Opinion of the Court

BIANCO, J.T.C.

This opinion constitutes the court’s decision with respect to the Motion for Summary Judgment filed by the defendant, the Director of the Division of Taxation (the “Director”), relating to the Gross Income Tax-Employer Withholding (“GIT-ER”) taxes assessed to plaintiff, Daniel P. McGlone (“Mr. McGlone”), as a responsible person of T.J. McGlone & Co., Inc. (the “Company”) for tax years 1988, 1989, and 1990. For the reasons set forth below, the Director’s motion is granted.

Facts and Procedural History

The following facts are not materially in dispute. During the tax years at issue,…

2Cases cited10 opinions

  1. Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
  2. United Student Aid Funds, Inc. v. EspinosaSupreme Court of the United States · 2010
  3. Judson v. Peoples Bank & Trust Co. of WestfieldSupreme Court of New Jersey · 1954
  4. Ruvolo v. American Casualty Co.Supreme Court of New Jersey · 1963
  5. In Re John Arthur Rosenow v. State of Illinois, Department of Revenue, in Re Robert M. Hull v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1983

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3Cited by1 opinion

  1. Robert James GrattonUnited States Bankruptcy Court, D. New Jersey · 2023

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