The judge, however, rejected a request by the plaintiffs’ attorneys to reinstate to the Medicaid program people who have lost ...

The issue was whether an assessment could be reopened after four years. The Court held that full disclosure by the taxpayer barred reassessment under Section ...

The court held that reopening beyond the permissible period was invalid where full disclosures were made and no new material emerged. Reassessment based solely on existing records was ruled ...