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


20 N.J. Tax 464 (2002)

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

Tax Court of New Jersey.

December 4, 2002.


Attorney(s) appearing for the Case

Charles M. Costenbader, for plaintiff (McCarter & English, LLP, attorneys).

Mala Narayanan, for defendant (David Samson, Attorney General of New Jersey, attorney).


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) plaintiff's 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...

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