Case law

In re the Estate of Walbridge

178 Misc. 32 · New York Surrogate's Court · Jan 26, 1942

The donee’s will clearly provides for a gift of the accumulations to the remaindermen of the secondary trust. … The trustee named in the donee’s will being a Florida corporation, cannot qualify as a fiduciary in this State. (Banking Law, § 131, subd. 3.)

Opinion No. (1989)

Oklahoma Attorney General Reports · Jun 8, 1989

That is to say, it is mathematically impossible to qualify for retirement benefits under the second subparagraph without having previously qualified for them under the third subparagraph's "rule of eighty." … We think that the emphasized language in 19 O.S. 956 , supra, is such a provision and clearly applies. Only when an employee's service with the county "shall have ceased" is he eligible for retirement benefits.

Harrison v. Specialty Manufacturing Company

North Carolina Industrial Commission · Aug 25, 1995

The defendant was a duly qualified self-insured with Key Risk Management as the servicing agent on the risk. 3. … However, the record clearly establishes that plaintiff and Ms. Hancock had an extremely poor working relationship, and the plaintiff almost never spoke to Ms.

Adams v. Miles

35 S.W.2d 123 · Texas Commission of Appeals · Feb 4, 1931

The case last discussed is clearly distinguishable from this case by the fact that in the first case mentioned the school authorities were proposing to use local funds to establish a health department, while in the ease at … We have not discussed the right of a Qualified tax-payer to question the authority of the local authorities in common school districts to use public funds in the building of teacher’s homes, when there is no reasonable necessity

Opinion No. 76-303 (1976) Ag

Oklahoma Attorney General Reports · Nov 5, 1976

The above-quoted section defines with certain exceptions not quoted, those employees which will qualify to be a member of the Retirement System. … Such percentage is to be determined by establishing the percent of that total figure actually received.

Century Apartments, Inc. v. Yalkowsky

106 Misc. 2d 762 · Civil Court of the City of New York · Dec 8, 1980

The owner offered building records into evidence to establish' that there were few complaints from the tenant. … Counsel are directed to establish a mutually convenient time and date and to advise the court of their proposal.

Opinion No. (2009)

Oklahoma Attorney General Reports · Dec 18, 2009

from certain local taxes or fees may be used to finance project costs in areas qualified under the Local Development Act." … Thus, the authority to apportion local sales taxes, other local taxes and local fees is clearly found in Article X, Section 6C of the Constitution and provisions of the Local Development Act.

Warner v. Knower

3 Dem. Sur. 208 · New York Surrogate's Court · Dec 15, 1884

Hull has never qualified. The questions now presented for my determination arise upon exceptions to the report of the referee, to whom Mr. … The two cases just cited clearly establish that the statute, to which the referee seems to attach so much significance, must not receive a strict and literal interpretation; else the lien would not have been sustained in

Doreen A. Scott v. Director, Division of Taxation

New Jersey Tax Court · Dec 22, 2023

The Director argues taxpayers must file a federal married-joint return to qualify for the credit. The court rejects this contention. … Scott’s return clearly confirms it was prepared through the Rowan University VITA Program. A volunteer accounting student prepared Ms. Scott’s return. In 2016, she had earnings of $16,757. Mr.

Brae Assoc. v. Park Ridge Borough

21 N.J. Tax 88 · New Jersey Tax Court · Jun 26, 2003

This case clearly establishes that the Freeze Act is not a bar to a further reduction for a year in which Freeze Act relief has been granted unless the taxpayer so requests and, indeed, I have been to the Appellate Division … Clearly, the purpose of the Act is to protect the taxpayer.

Gearin v. Department of Revenue, Tc-Md 100664c (or.tax 5-27-2011)

Oregon Tax Court · May 27, 2011

If Plaintiff is now denied the disputed credits, neither parent will receive the benefit the state clearly intended to confer upon them as relatively low income wage earners with work-related child care expenses. II. … Plaintiff has the burden of proof and must establish his case by a preponderance of the evidence. ORS 305.427.

Adams v. Maris

213 S.W. 622 · Texas Commission of Appeals · Jun 25, 1919

It is a general rule that, when the language of a will is clear, extrinsic evidence cannot be adduced to contradict, enlarge, explain, or qualify its meaning; but— “Collateral evidence is freely admitted where the instrument … Fosselman, and clearly designated the accompanying note as the subject of the bequest.

In re the Estate of Fuss

151 Misc. 2d 689 · New York Surrogate's Court · Jul 11, 1991

Clearly this account met the requirements of Banking Law *691 § 675 while it existed at the Buffalo Savings Bank. … Did the withdrawal of that true joint account by the decedent and the subsequent deposit of the proceeds in the account at the Goldome Bank without the qualifying language of Banking Law § 675 destroy the survivorship aspect

Paper Mill Playhouse v. Township of Millburn

7 N.J. Tax 78 · New Jersey Tax Court · Nov 14, 1984

That lot had acquired a character which clearly entitled its owner to exemption from taxation in 1926 and previous years, and, while ceasing to use the premises for a purpose entitling it to exemption would require that it … On the basis of the above, the Paper Mill property continued to qualify for exemption during the years here in dispute.

Sykes v. Health Network Sols., Inc.

2017 NCBC 72 · North Carolina Business Court · Aug 18, 2017

Each appears well qualified to express an opinion on market definition, and the competency of neither expert has been challenged. 55. Dr. … The elements of a section 75-1.1 claim are well established.

Miles, Inc. v. Indiana Department of State Revenue

659 N.E.2d 1158 · Indiana Tax Court · Dec 20, 1995

In determining the true intent behind I.C. 4-6-2-11, the Court notes that the legislature has clearly defined the roles of the Department and the attorney-general in the tax collection process. … Therefore, Miles' discount coupons do not qualify for the resale exemption in I.C. 6-2.5-5-8.

Grullon v. South Bronx Overall Economic Development Corp.

185 Misc. 2d 645 · Civil Court of the City of New York · Aug 9, 2000

The foregoing evidence adequately established plaintiffs prima facie case of disability discrimination — that he was disabled or perceived or regarded as being disabled, that he was terminated, that he was qualified and that … In any event, even if plaintiffs testimony alone was insufficient to establish that he suffered from the disability of alcoholism, plaintiff clearly submitted sufficient evidence from which the jury could infer and conclude

Kane v. Gott

24 Wend. 640 · Court for the Trial of Impeachments and Correction of Errors · Dec 26, 1840

Whereas the very first section, when read through, shows clearly the limitation under which it must be taken. … Beside, the declaration in the decree, that the income shall be inalienable, cannot have any effect, except as a temporary direction and qualified protection to the executors.

In re the Estate of Bobes

15 Misc. 2d 530 · New York Surrogate's Court · Dec 1, 1958

His will, which was duly established in Spain, gave the residue of his estate to his wife for life and upon her death, to his heirs. … The moving parties clearly have no present right to possession of the assets, their status being that of persons with a contingent interest.

Hamilton v. State

11 Misc. 3d 650 · New York Court of Claims · Dec 30, 2005

The Barski holding will be followed here as the State has failed to allege or establish prejudice and the proposed amended claim will be considered the operative *659 pleading for the purpose of determining the defendant’ … Clearly, that defect can be remedied by the filing of an amended claim containing a demand for relief.