Case law

In re the Estate of Newhouse

29 Misc. 2d 1021 · New York Surrogate's Court · Nov 15, 1960

Hattie Newhouse named as an executor and trustee did not qualify as an executor but qualified as a trustee on November 14, 1930 after the deaths of the two original trustees. … The Surrogate stated at page 262: “ The will is a simple one, and the intention of the testatrix is clearly expressed.

I. M. B. v. A. C. B.

407 A.2d 544 · Delaware Family Court · Nov 22, 1978

The funds established by the Plan are in the nature of an insurance trust to which an employee has no vested rights unless and until such employee qualifies for benefits under the terms of the Plan. … The language of Article VI, Section 5 clearly indicates that the motive for the clause is to ensure that SUB-Payments are used to fulfill the support obligations of the employee.

Sunbelt Rentals, Inc. v. Head & Engquist Equipment, L.L.C.

2003 NCBC 4 · North Carolina Business Court · May 2, 2003

Clearly, Drennan knew that recruiting for his employer’s competitor was wrong. … qualified people to deliver it

Plympton

1 Rep. Cont. El. 612 · Massachusetts House of Representatives · Jul 1, 1851

The undersigned will, however, endeavor to state, as clearly and concisely as may be, what appears to their minds to be its fair result. … It was clearly an irregularity, to put the motion to adjourn, and clearly right, not to put the motion to dissolve, whether the balloting had commenced or not; because the law distinctly requires the selectmen to seal up

Layton F. v. Director

7 N.J. Tax 187 · New Jersey Tax Court · Dec 11, 1984

Partnership ordinary income (except qualifying dividends) net of partnership deductions $ 24,396 2. Qualifying dividends 8,444 3. Short-term capital gains (not included in Item #1) . 4,106 4. … If an enabling statute fails to establish adequate standards to govern the discretion of an agency, the delegation of authority to the agency is improper.

Meehan v. State

95 Misc. 2d 678 · New York Court of Claims · Jul 17, 1978

The material facts relative to the issue of negligence are that in May, 1971 the Department of Transportation sent a memorandum to all regional directors entitled "Minimum Requirements for Salt Storage”, which indicated clearly … Possibly some individuals may possess a peculiar immunity against the effects of a particular chemical poison or irritant; possibly other individuals possess a peculiar susceptibility.

Accuzip, Inc. v. Director, Division of Taxation

25 N.J. Tax 158 · New Jersey Tax Court · Aug 13, 2009

One such program allows businesses to clean up mailing lists to prevent duplicate mailings and to pre-sort mail so that businesses’ mailings can qualify for lower postage rates with the United States Postal Service. … For the in-State activities of the foreign corporation to immunize the corporation from taxation measured by income, such activities must be limited solely to: i.

Stanford Enterprises v. City of East Orange

1 N.J. Tax 317 · New Jersey Tax Court · May 22, 1980

Bamberger & Co. case, in view of the proximity of the sale date to the assessment date, when one considers the normal contractual arrangements preceding an actual sale, the sale could have been clearly relevant under the … Recognizing that the subsequent sale was made under economic compulsion,. the Court held that such factor could readily have been given suitable qualifying weight without affecting the substantial probative utility of the

Evergreen Aviation & Space Museum v. Dept. of Rev.

22 Or. Tax 1 · Oregon Tax Court · Dec 19, 2014

However, the department asserts that some of the property for which taxpayer claims exemption does not qualify for exemption. … This borderline can be difficult to establish completely.

In re the Judicial Settlement of the Estate of Woodbury

3 Mills Surr. 452 · New York Surrogate's Court · Feb 15, 1903

This doctrine is very clearly stated in the 1st volume of Roper on Legacies, 297; and it is a doctrine well supported by judicial authority.” … Reference to these authorities clearly shows that it is the policy of the law to Scrupulously guard a bequest to a widow in lieu of dower against diminution so long as there may be funds of the estate out of which the same

Zacharias v. Ohio Atty. Gen.

2023 Ohio 3142 · Ohio Court of Claims · Aug 4, 2023

applicant over the former, or (2) plaintiff was as qualified * * * if not better qualified than the successful applicant, and the record contains ‘other probative evidence of discrimination.’” … In Ceglia, the court found that there was a genuine issue of material fact whether plaintiff was as qualified, if not better qualified, than the hired individual because the hiring decision was “based, in large part, on the

In re the Estate of Hawley

32 Misc. 2d 624 · New York Surrogate's Court · Dec 5, 1961

As a result of the alteration in the composition of the student body only 125 prizes have been awarded in the years since the death of the testator though, had there been a sufficient number of qualified pupils, the number … Y. 370 ) which established the principle that a special restriction “ grafted on ” to a general charitable purpose may be ignored when compliance would be impracticable.

Rocappi, Inc. v. Taxation Division Director

3 N.J. Tax 311 · New Jersey Tax Court · Aug 31, 1981

The holding of the majority in the Hoeganaes case clearly controls the present case. … Section 381 was designed to define clearly a lower limit for the exercise of that power.

In re the Accounting of Halladay

205 Misc. 385 · New York Surrogate's Court · Feb 10, 1954

Standing alone, the direction to pay “ Sixty Dollars ($60.00) a month in cash,” would be extremely significant, perhaps determinative, under the precedents established in the decisions cited by the life beneficiary. *389 … particular direction is clearly qualified.

Opinion No. (1997)

Oklahoma Attorney General Reports · Jan 14, 1998

In order for states to qualify for assistance in any fiscal year, a state "shall demonstrate to the Secretary that the . . . … However, the Act states clearly that the request for due process review is to be made to only one party, which may be designated by the state board of education.

Siegel v. State

138 Misc. 474 · New York Court of Claims · Dec 8, 1930

But it is clearly established that even though no part of claimant’s farm was actually touched by 'the Barge canal construction, the lowering of Fish creek, into which Wood creek emptied, *478 caused the waters to flow much … Under these circumstances the State cannot claim immunity for the damages to plaintiff’s property that have been established by the evidence. (Fulton Light, Heat & Power Co. v. State, 200 N.

Greer v. Hunt County

249 S.W. 831 · Texas Commission of Appeals · Mar 28, 1923

The trial court made the foHowing findings of fact, which are fair conclusions to be drawn from the testimony: “That at the time plaintiff was elected and qualified in 1914 he knew of said order and that the county treasurer … Under this view of the statutes, the plaintiff in this ease had the right to sue the county of Harris to establish his claim against it.

Stovall v. Shivers

103 S.W.2d 363 · Texas Commission of Appeals · Mar 31, 1937

This is evident from the fact that the dominant purpose of the statute is qualified to 'the extent that the court by clear implication is given the right to expend the road and bridge fund in a proportion other than in the … The petition also alleges facts which clearly raised an issue of discrimination against precinct No. 1 in the expenditure of the road and bridge funds.

Carter v. Department of Revenue, Tc-Md 080689c (or.tax 4-30-2009)

Oregon Tax Court · Apr 30, 2009

The statute provides in relevant part: "A qualified taxpayer shall be allowed a credit against the taxes otherwise due under ORS Chapter 316 equal to the applicable percentage of the qualified taxpayer's child care expenses … That would clearly be inappropriate.

Horizon Blue Cross Blue Shield v. State

25 N.J. Tax 290 · New Jersey Tax Court · Dec 15, 2009

To be qualified as an HSC, Horizon had to be “organized, without capital stock and not for profit, for the purpose of (1) establishing, maintaining and operating a nonprofit health service plan and (2) supplying services … statute to demonstrate *314 clearly that it violates the constitutional provision.”