Bowles v. Montgomery

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -36, and New Jersey Gross Income Tax Act, N.J.S.A 54A:1-1 to 10-12, are not treated in pari materia with BCA
• discussing nine factors to consider whether an individual should be held liable as a responsible person
• “authority alone is not sufficient to impose personal liability for unpaid corporate sales tax”

Source: CourtListener parenthetical corpus (CC0).