Legal Opinion
Lenox, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided December 4, 2002PublishedCited by 2 opinions
1Opinion of the Court
KUSKIN, J.T.C.
In a previous decision in this matter, Lenox, Inc. v. Director, Div. of Taxation, 19 N.J.Tax 437 (Tax 2001) (“Lenox I”), I held as follows: (1) plaintiffs failure to file timely refund claims for its fiscal years ending April 30, 1985 and 1986 precluded recovery of overpayments of corporation business tax (“CBT”) resulting from adjustments (“Audit Adjustments”) made by the New Jersey Division of Taxation (“Division”) after an audit of plaintiffs CBT returns; and (2) plaintiffs failure to file with the Division timely reports of changes made by the Internal Revenue Service (“IRS…
2Cases cited15 opinions
- Rova Farms Resort, Inc. v. Investors Insurance Co. of AmericaSupreme Court of New Jersey · 1974
- United States v. WurtsSupreme Court of the United States · 1938
- 22 Employee Benefits Cas. 2169, Pens. Plan Guide (Cch) P 23950aCourt of Appeals for the Third Circuit · 1998
- Redding v. Burlington County Welfare BoardSupreme Court of New Jersey · 1974
- Marrinan v. State, Director, Division of TaxationNew Jersey Tax Court · 1997
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3Cited by2 opinions
- Hill v. Director, Division of TaxationNew Jersey Tax Court · 2013
- J & J Snack Foods Sales Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2013