  We report on the synthesis, crystal structure, and magnetic properties of a
previously unreported Co$^{2+}$ $S={3 \over 2}$ compound,
(C$_{4}$H$_{12}$N$_{2}$)[CoCl$_{4}$], based upon a tetrahedral crystalline
environment. The $S={3 \over 2}$ magnetic ground state of Co$^{2+}$, measured
with magnetization, implies an absence of spin-orbit coupling and orbital
degeneracy. This contrasts with compounds based upon an octrahedral and even
known tetrahedral Co$^{2+}$ based systems where a sizable spin-orbit coupling
is measured. The compound is characterized with single crystal x-ray
diffraction, magnetic susceptibility, infrared, and ultraviolet/visible
spectroscopy. Magnetic susceptibility measurements find no magnetic ordering
above 2 K. The results are also compared with the previously known monoclinic
hydrated analogue.
