Two handball shouts against Lee Bowyer in the penalty area were waved away by referee Rob Styles who also controversially disallowed Robbie Keane's late strike after spotting a push by Anthony Gardner in the build-up.
Shay Given made a superb double save to deny Keane and Jermain Defoe after 67 minutes and another sharp stop from Defoe eight minutes from time as we camped in Newcastle's half for the final half-hour.
But the equaliser remained elusive and Patrick Kluivert's goal in the fifth minute proved enough for the home side.
"Of course we are a bit frustrated and disappointed," reflected Martin at St James' Park.
"It's always dangerous to give your opinions straight after the match but today was all about decision making.
"The referee had to make two penalty decisions and a big decision on Anthony Gardner.
"The first one the player was rolling over the ball, you can give that, but he looked pretty decisive. The second was handball, Bowyer in the box, and again it went their way. Anthony Gardner, perhaps he pushed him a bit but you can give that goal as well.
"It's a very tough job but you have to make decisions, these decisions didn't go our way and that's disappointing."
Martin Jol felt the key decisions went against us as we bowed out of the FA Cup at Newcastle on Sunday.