New York Susquehanna & Western Railway Corp. v. State

We affirm the judgment substantially for the reasons expressed in the opinion of Judge Lasser reported at 6 N.J.Tax 575 (Tax Ct.1984).

Plaintiff’s challenge to the judgment is principally founded upon its contention that “the Tax Court erred in its ruling that the court did not have jurisdiction to hear an appeal from a final decision of the Division of Taxation.” Our reading of Judge Lasser’s opinion, however, satisfies us that he made no such ruling; we therefore do not determine whether the Tax Court does or does not have jurisdiction to entertain such an appeal.

We also do not address…