Search Rutgers Law Library N.J. Court Opinions

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

... fact, a closing agreement is “final and conclusive,” N.J.S.A. 54:53-4, and a case may not be reopened as to the ... yet nevertheless entered into a closing agreement which by statute, N.J.S.A. 54:53-4, may not be reopened or modified by any State officer ...

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

2 THE NEW YORK SUSQUEHANNA & WESTERN RAILWAY CORPORATION v. STATE OF NEW JERSEY, DIRECTOR, DIVISION OF TAXATION -- rank: 775

... the terms of the 2001 and 2002 agreements or because N.J.S.A. 54:53-4 permits reopening of a closing agreement upon a showing of ... authority to re-open these closing agreements is found in N.J.S.A. 54:53-4, which governs closing agreements. He contends that the 2001 and 2002 closing agreements can be re-opened because N.J.S.A. 54:53-4 does not afford finality to a closing agreement when there ... of law, amount to a "misstatement" within the meaning of N.J.S.A. 54:53-4. We simply hold that Judge Menyuk was not plainly wrong ...

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status:	unpublished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