LENOX INC. v. DIR., DIV. OF TAXATION


19 N.J. Tax 437 (2001)

LENOX INCORPORATED, A NEW JERSEY CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

April 20, 2001.


Attorney(s) appearing for the Case

Charles M. Costenbader and Margaret C. Wilson, for plaintiff (McCarter & English, LLP, attorneys).

Mala Narayanan, for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney).


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 on changes made by the...

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