The attempt to reduce New Jersey Corporate taxes failed, and CRP operations were merged back into those of the CNJ six years later.
By the 1940s the CNJ wished to avoid certain New Jersey taxes on its Pennsylvania lines.
The arrangement was struck down by the courts and, in 1952, CRP operations were merged back into the CNJ.
In 1972, the bankruptcy court ordered the CNJ to abandon Pennsylvania operations, which included the L&S.
The CNJ's Pennsylvania lines were then operated by the Lehigh Valley Railroad.