Case law

Sayeedi v. Walser

15 Misc. 3d 621 · Civil Court of the City of New York · Feb 27, 2007

The New York Court of Appeals has held, on more than one occasion, that the “mere shipment” of goods into New York does not qualify as a sole basis for personal jurisdiction. … In the eBay terms and conditions members agree to abide by eBay policies which state clearly “when a seller lists an item on eBay, and the buyer bids for and wins that item, the seller and buyer have entered into a contract

In re the Judicial Settlement of the Account of Proceedings of Marshall

4 Mills Surr. 230 · New York Surrogate's Court · Mar 15, 1904

The rule to be applied to the distribution of these proceeds I think is clearly and unequivocally laid down in the case of Meldon v. Devlin, 31 App. … Div. 146 , and the rule so established, together with other questions, was certified to the Court of Appeals and was there affirmed, 167 N. Y. 573 .

Jaguar Land Rover N.A. v. Director, Division of Taxation & Mahwah Twp.

New Jersey Tax Court · Aug 1, 2022

Dir., Div. of Taxation, 157 N.J. 1,7 (1999) (“It is well established that in construing a statute, one must first consider its plain language.”); State v. … Because this court finds 8 Upon the court’s inquiry at oral argument, the parties agreed that Section 208’s use of the word radius clearly limits the scope to actual distance rather than necessary travel distance.

Laubhan v. Peoria Life Ins. Co.

102 S.W.2d 399 · Texas Commission of Appeals · Feb 24, 1937

She was so appointed and duly qualified as such. … Clearly, this would result in violation of contract rights protected by the organic law against impairment. As stated in Langever v.

Opinion No. (1994)

Oklahoma Attorney General Reports · Sep 29, 1994

The record and applicable law also establish that the county employee in this case constituted an eligible "employee" for purpose of coverage by OPERS. … It is my belief that the Legislature clearly expressed its intent regarding the issue contained within your first question when it enacted 74 O.S. 917 (7) (1993).

Siuslaw F. Group v. Lane Co. Assessor, Tc-Md 080939c (or.tax 4-17-2009)

Oregon Tax Court · Apr 17, 2009

ORS 307.030 . 7 However, ORS 307.400 exempts from assessment and taxation qualifying "inventory." … The rules established by the courts, as set forth above, clearly reveal that the focus is both on the nature of the item ( i.e ., whether it is primarily held for sale) and on the nature of the business ( i.e ., those "businesses

Joyner-Pack v. State

45 Misc. 3d 734 · New York Court of Claims · Jul 9, 2014

Moreover, his ‘qualifying medical costs’ will be provided for via the MIF. … Although the affidavit does not clearly identify the source of the funds, it would appear— since the home is being purchased by the trust—that the money came out of that trust.

Kelly v. DiNapoli

70 N.Y.S.3d 881 · Court for the Trial of Impeachments and Correction of Errors · Feb 13, 2018

In these appeals, we are asked to determine whether petitioners, both first responders, established entitlement to accidental disability retirement benefits by demonstrating that they were incapacitated "as the natural and … New York State Comptroller , 30 A.D.3d 884 , 885, 816 N.Y.S.2d 763 [3d Dept. 2006] ["Stepping into a pothole while directing traffic is clearly a risk of the work performed by police officers" and not accidental] and O'Donnell

Hannon v. Henson

15 S.W.2d 579 · Texas Commission of Appeals · Mar 27, 1929

removed, and the defendant in error was appointed and qualified as permanent guardian. … This is clearly shown not only by the order itself, making *584 permanent tlie temporary guardianship, but by many other orders of the court affecting the official acts of the guardian in the administration of the affairs

Warren v. Cent. State Univ.

2011 Ohio 5953 · Ohio Court of Claims · Oct 21, 2011

“Common words appearing in a written instrument will be given their ordinary meaning unless manifest absurdity results, or unless some other meaning is clearly evidenced from the face or overall contents of the instrument … leave through May 2007. {¶16} Based upon the evidence submitted by the parties, there is no dispute that plaintiff exercised rights afforded by the FMLA, that she was discharged from her employment, and that she was qualified

Dept. of Rev. v. Croslin

19 Or. Tax 69 · Oregon Tax Court · May 23, 2006

Here, the words "or" and "that" in the first sentence of ORS 305.437 (1) make clear that the statute establishes two instances in which damages must be awarded: first, "[w]henever it appears to the Oregon Tax Court that proceedings … Dept. of Rev., 18 OTR 296 (2005). 4 Taxpayers also admitted that they had "instituted and maintained the proceedings before the Magistrate Division and clearly their position in the Magistrate Division was frivolous." 5 In

Division of Family Services v. A.B.

980 A.2d 1045 · Delaware Family Court · Jun 25, 2009

As far as we can ascertain, this power has existed since courts were first established. … Furthermore, Mother in this dependency case has received Court appointed counsel because she is qualified as an indigent parent.

In re the Estate of Lathers

137 Misc. 226 · New York Surrogate's Court · Jun 12, 1930

They are immune if they act in good faith and exercise that degree of care and prudence which the law requires of them. … The reason advanced for this is not clearly understandable. It may be argued that Richard Lathers, Jr., had control of the real estate as conferred by the terms of the will.

Bldg. Ctr., Inc. v. Carter Lumber, Inc.

2017 NCBC 83 · North Carolina Business Court · Sep 21, 2017

The moving party bears “the burden of clearly establishing lack of a triable issue to the trial court.” N.C. Farm Bureau Mut. Ins. Co. v. … The privilege to interfere with an at-will contract, however, “is conditional or qualified; that is, it is lost if exercised for a wrong purpose.

Anderson v. Director, Division of Taxation

24 N.J. Tax 141 · New Jersey Tax Court · Jun 5, 2008

The Director cross-moves for summary judgment under R. 4:46-1, arguing that the language of N.J.S.A. 54:4-8.67 clearly sets forth a three-year residency requirement for claimant eligibility. … A person who has been an eligible claimant for a previous tax year shall qualify as an eligible claimant for the second full tax year following a move to another *150 homestead in Neto Jersey, despite not meeting the three-year

Dept. of Rev. v. New Friends of the Beaverton City Library

23 Or. Tax 512 · Oregon Tax Court · Nov 26, 2019

The court concludes that taxpayer fully satisfies the entity-level requirements and qualifies as a charitable institution. D. … (discussing the 1864 Act incorpo- rating “literary and charitable societies” (citing the Supreme Court’s rejection of the destination-of-income theory in Benevolent Society to justify stripping nonprofit corporations of immunity

ONE MAIN ST EDGEWATER, LLC C/O NAT'L RE v. Edgewater Borough

New Jersey Tax Court · Apr 27, 2026

The third component of this analytical framework recognizes the primary or predominant use as a determinative factor in considering whether the entire facility qualifies for exemption. … These facts clearly demonstrate that the predominant use of the subject properties is multi-family residential apartments rather than commercial. III.

R.R. Friction Prods. Corp. v. N.C. Dep't of Revenue

2019 NCBC 12 · North Carolina Business Court · Feb 21, 2019

Railroad Friction Has Failed to Establish That It Is a Public Utility under G.S. § 105-130.4(a)(6). 25. … To qualify as a public utility under G.S. § 105-130.4(a)(6), a corporation must satisfy two requirements.

Dayton v. Department of Revenue

5 Or. Tax 56 · Oregon Tax Court · Jun 2, 1972

Subsection (4) of ORS 321.618 clearly shows that the legislature contemplated *66 the possibility of a part of the land being denied the designation as forest land. ③ Further points were raised by witnesses of the intervenor … The actual tax involved was $1.73 per acre, an amount insufficient to establish tax hardship, and irrelevant in any event.

Salgado v. Department of Revenue

Oregon Tax Court · Jul 24, 2012

Plaintiffs acknowledge that they may not have “followed the letter of the law,” but believe the donations themselves qualify as charitable contributions and the value can be easily established. … Dept. of Rev., TC-MD 050026C, 2005 WL 3047248 (2005) (denying a deduction for the donation of a manufactured home where there was clearly no dispute about the existence of the donation, but no appraisal to substantiate