United States Bankruptcy Court, D. New Jersey February 9, 1996, 19-11847 (Schwartz v. Gardiner (In Re Schwartz))

OPINION

NOVALYN L. WINFIELD, Bankruptcy Judge.

The Debtors commenced an adversary proceeding for a determination pursuant to 11 U.S.C. § 505(a)(1) that the debtor, Frederick J. Schwartz, is not a “responsible person” within the meaning of the New Jersey or United States tax statutes such that he could be hable for penalties associated with nonpayment of corporate trust fund taxes.