Legal Opinion
Lenox Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided April 20, 2001PublishedCited by 4 opinions
1Opinion of the Court
KUSKIN, J.T.C.
This Corporation Business Tax matter requires an interpretation of N.J.S.A. 54:10A-13 which obligates a corporate taxpayer to notify defendant, the Director of the New Jersey Division of Taxation (“Director”), of changes or corrections made by the Internal Revenue Service (“IRS”) in the computation of the corporation’s taxable income. Plaintiff seeks substantial refunds based *441on changes made by the IRS. The Director contends that no refunds are due because plaintiff failed to file timely reports of the IRS changes. The issues presented for resolution by the court are:
*
1. whether…
2Cases cited15 opinions
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Consolidation Coal Co. v. KandleSupreme Court of New Jersey · 1969
- Consolidation Coal Co. v. KandleNew Jersey Superior Court Appellate Division · 1969
- Prospect Hill Apts. v. FlemingtonNew Jersey Tax Court · 1979
10 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Estate of Ehringer v. Director, Division of TaxationNew Jersey Tax Court · 2009
- M.J. Ocean, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Heico Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2002
- Lenox, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2002