New Jersey Tax Court December 4, 2002 (Lenox, Inc. v. Director, Division of Taxation)

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) plaintiffs 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