What is the operation method of the Tax Court of NJ regarding evidence?

The operation method of the Tax Court of New Jersey regarding evidence allows for the acceptance of both old and new evidence. This is significant because it provides a comprehensive view of the case being presented, enabling the court to consider all relevant information when making a decision.

In tax matters, situations can become complex, often requiring a review of historical evidence alongside more current data. By allowing the introduction of both types of evidence, the court can establish a clearer context and better understand the taxpayer's situation over time.

Bringing in only new evidence or disregarding old evidence would limit the court's ability to make informed decisions based on the full spectrum of facts related to the case, which can be critical in tax disputes. The flexibility to analyze all relevant evidence ensures a fairer process and helps achieve just outcomes based on a thorough examination of what has transpired.