Search Rutgers Law Library N.J. Court Opinions

1 THE NEW YORK SUSQUEHANNA CORPORATION v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... conclusively settled plaintiff’s tax obligations for those years. See N.J.S.A. 54:53-1 to – 6 * (authorizing closing agreements in tax matters). The ... regarding the valuation of Class II property. Using language from N.J.S.A. 54:53-1, a section of the act authorizing the Director to enter ... 1999 Agreement) were made “pursuant to the provisions of N.J.S.A . 54:53-1 et seq .” N.J.S.A. 54:53-1 authorizes the Director to enter into a written agreement with ... court construes them as prohibiting assessments for omitted property. See N.J.S.A. 54:53-1. Initially, it is not at all clear that it was ... the State. The Appellate Division disagreed with that construction of N.J.S.A. 54:53-1, holding that, “[t]he Director has broad discretion, ...

docket:	03468-03
court:
decided:	2005-09-15
status:
citation:
Document Size:	64411

2 HARRY�S LOBSTER HOUSE v. DIRECTOR, DIVISION OF <br -- rank: 802

... such agreements are subject to the strict statutory provisions of N.J.S.A. 54:53-1 to -16, authorizing closing agreements and compromises of tax liabilities ... sustain no disadvantage through consummation of such an agreement.” N.J.S.A. 54:53-1. Closing agreements have been used by the Director to resolve ...

docket:	04978-04
court:
decided:	2006-06-05
status:
citation:
Document Size:	55158

3 GABGEO, INC. v. DIRECTOR, DIVISION OF TAXATION, et al. -- rank: 797

... reached a compromise. However, no closing or compromise agreement under N.J.S.A. 54:53-1 to -15 was executed. See Black Whale v. Director, Div ... statute or the adoption of a closing agreement pursuant to N.J.S.A. 54:53-1 to -6. See Black Whale , supra , 15 N.J. Tax ... a closing or compromise agreement have not been met. See N.J.S.A. 54:53-1 to -18. The doctrine of estoppel may be invoked to ...

docket:	07640-04
court:
decided:	2006-04-21
status:
citation:
Document Size:	62366

4 TOZOUR ENERGY SYSTEMS, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 789

... parties can agree in advance how tax will be paid. N.J.S.A. 54:53-1 to -6. See, e.g. Boardwalk Regency Corp. v. Director ... a closing agreement entered into by the Director pursuant to N.J. S.A. 54:53-1, that was intended to resolve the taxation of certain nonalcoholic ...

docket:	07698-04
court:
decided:	2007-04-03
status:
citation:
Document Size:	64877

5 Black Whale, Inc. v. Dir, Div of Taxation -- rank: 775

... the Division of Taxation subject to very strict statutory provisions. N.J.S.A. 54:53-1 to -16. 8 The forms under which the agreements may ... authorizing closing agreements and compromise by the Division of Taxation, N.J.S.A. 54:53-1 to -16, is clear in terms of what is required ... or closing agreement is executed with the statutorily prescribed formalities. N.J.S.A. 54:53-1 to -16. For the foregoing reasons the assessment of the ...

docket:	00470-93
court:
decided:	1995-06-19
status:
citation:	15 N.J. Tax 338
Document Size:	87504

6 THE NEW YORK SUSQUEHANNA & WESTERN RAILWAY CORPORATION v. STATE OF NEW JERSEY, DIRECTOR, DIVISION OF TAXATION -- rank: 770

... year 2002. Closing agreements of this sort are authorized by N.J.S.A. 54:53-1, which permits agreements related to tax liability, for a period ...

docket:	A2506-05
court:	NJ Superior Court Appellate Division
decided:	2007-05-24
status:	unpublished
citation:
Document Size:	51766

7 Boardwalk Regency Corp. t/a Caesars Atlantic City v. Director, Division of Taxation -- rank: 767

... Director entered into an agreement with BRC in accordance with N.J.S.A. 54:53-1 that provided that "no sales tax would be imposed on ... entered into a second agreement with BRC in accordance with N.J.S.A. 54:53-1 amending the 1981 agreement and providing that "[n]o sales ... ending prior or subsequent to the date of such agreement. " N.J.S.A. 54:53-1 (emphasis added). The statute only authorizes the Director to enter ... the Director to enter into agreements with taxpayers by enacting N.J.S.A. 54:53-1. The provision specifically limits this power to cases in which ... will sustain no disadvantage through consummation of such an agreement." N.J.S.A. 54:53-1. It has long been recognized that "[p]arties in New ...

docket:	06294-96
court:
decided:	1998-01-21
status:
citation:	17 N.J. Tax 331
Document Size:	96692

8 GNOC, CORP. t/a THE GRAND v. DIRECTOR, DIVISION OF TAXATION, -- rank: 683

... agreement. GNOC acknowledges that the agreement contains language, required by N.J.S.A. 54:53-1 to -15, is to permit the Director broad discretion to ... and conclusive closure to an issue of taxpayer liability. See N.J.S.A. 54:53-1, -4. There are, however, limitations placed on the Director's ...

docket:	a4045-97
court:	njappellate
decided:	2000-02-25
status:	published
citation:	<a href=
Document Size:	28924

9 WILLIAMS TERMITE AND PEST CONTROL, INC. Plaintiff v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 491

... this case would have been a formal closing agreement under N.J.S.A. 54:53-1 to -17. See Black Whale , supra , 15 N.J. Tax ...

docket:	03650-97
court:
decided:	1999-10-08
status:
citation:	18 N.J. Tax 444
Document Size:	41366

10 ADAMAR OF NEW JERSEY t/a TROPICANA CASINO AND RESORT, f/k/a TROPWORLD CASINO & ENTERTAINMENT RESORT v. DIRECTOR, DIVISION OF TAXATION, -- rank: 381

... the disputed tax liability could not have been perfected under N.J.S.A. 54:53-1 as a matter of law. Accordingly, we reverse the grant ...

docket:	a3974-97
court:	njappellate
decided:	2000-02-25
status:	published
citation:
Document Size:	9143