New York State Department of Taxation v. Merritt, Inc.

Defendant, Theodore C. Merritt, was an officer in a New Jersey corporation doing business in New York. We granted certification, 105 N.J. 555 (1986), to consider his argument that a New York judgment of personal liability against him for the sales tax obligations of Merritt, Inc., a New Jersey corporation, was entered without due process of law and was therefore not entitled under the United States Constitution to full faith and credit in our courts. The particular judgment had been entered by issuance of an administrative warrant, under N. Y. Tax Law § 1141(b), that when appropriately…