Case law

Lanco, Inc. v. Director, Division of Taxation

21 N.J. Tax 200 · New Jersey Tax Court · Oct 23, 2003

Lanco has argued, in particular, that not only the Commerce Clause, but also the Due Process Clause, immunizes it from taxation in New Jersey. … Pomp is one of the leading academic authorities in state and local taxation and was qualified as an expert in tax policy.

Harris v. State

187 Misc. 2d 512 · New York Court of Claims · Jan 22, 2001

medical costs and physical pain and suffering associated with this incident, claimant seeks compensation for the emotional distress she suffered while she waited to find out if she was HIV-positive or had AIDS (Acquired Immune … “Summary judgment is a drastic remedy which should only be granted when it clearly appears that no material and triable issue of fact is presented” (Taft v New York City Tr.

Johnson, Drake & Piper, Inc. v. State

62 Misc. 2d 725 · New York Court of Claims · Feb 18, 1970

Clearly, these proceedings were conducted with an eye toward future litigation against the State. … The court reaffirmed its earlier position and stated that “ the immunity from disclosure provided by section 3101 (subd.

Carlson v. State

34 Misc. 3d 242 · New York Court of Claims · Sep 8, 2011

To obtain such disfavored relief a movant must establish his cause of action or defense “sufficiently to warrant the court as a matter of law in directing judgment” in his favor (CPLR 3212 [b]), and must do so by tender of … Notably, title II includes a specific provision addressing remedies ( 42 USC § 12133 , incorporating by reference 29 USC § 794a), which clearly authorizes money damages awards in claims against public entities.

Aspen Specialty Ins. Co. v. Nucor Corp.

2022 NCBC 19 · North Carolina Business Court · Apr 22, 2022

Information generated after that date, it reasoned, was subject to work product qualified immunity. Id. On appeal, the Court of Appeals affirmed. Id. at 534. 26. … Thus, Wachovia Bank establishes that reserves are not categorically off limits in discovery as long as they are not shielded by privilege or qualified immunity.

IBEW Local 305 Inc. v. Allen County Assessor

Indiana Tax Court · Mar 13, 2026

These erroneous restrictions unnecessarily limit Indiana Code § 6-1.1-10-36.3, as educational establishments like the JATC can qualify as schools for purposes of subsection (c)(2). I. … When interpreting a statute, the Court must first “determine whether the legislature has spoken clearly and unambiguously on the point in question.”

Cottingham v. State

182 Misc. 2d 928 · New York Court of Claims · Nov 19, 1999

As clearly stated: “Where a change in the common law is to be effectuated the legislative intent to do so must be clearly and plainly expressed. … Clearly, a snowplow does not fit into category 1 or 2.

McClair v. Univ. of Toledo

2013 Ohio 5938 · Ohio Court of Claims · Aug 7, 2013

Under McDonnell Douglas, a plaintiff establishes a prima facie case of race discrimination by establishing that she: 1) was a member of a protected class; 2) suffered an adverse employment action; 3) was qualified … RETALIATION {¶ 37} To establish a prima facie case of unlawful retaliation under Ohio law, the employee must establish: 1) that she engaged in a protected activity; 2) that she was the subject of an adverse employment

1711 Third Avenue, Inc. v. City of Asbury Park

16 N.J. Tax 174 · New Jersey Tax Court · Oct 16, 1996

On the other hand, there is sufficient other evidence in the record to establish that the residents are mentally ill. … Quite clearly, the subject property could not qualify under section 811 unless it housed persons with the described disabilities, and chronic mental illness is a specifically included type of disability. *180 The fact that

Santa Fe Natural Tabacco Co. v. Dept. of Rev.

25 Or. Tax 124 · Oregon Tax Court · Aug 23, 2022

Id. at 382 (also stating that “activities such as warranty work, that serve an independent business purpose apart from the solicitation of orders for sales, do not qualify for immunity under PL 86-272.”). … , depending on whether that activ- ity “establishes a nontrivial additional connection with the taxing State.”

Borough of Paramus v. County of Bergen

1 N.J. Tax 126 · New Jersey Tax Court · Jun 12, 1980

This table concludes the county board’s administrative function and establishes, among other things, the amount of local taxes that must be raised in order to pay for the county budget. See N.J.S.A. 54:4-52. … N.J.S.A. 54:4-5, as a statute which permits a remission or rebate under certain circumstances, must be reviewed annually to determine whether the taxing district qualifies.

Harris v. State

48 Ohio Misc. 27 · Ohio Court of Claims · Jan 20, 1976

Usually, to qualify as a valid exercise of discretion the decision must relate to a basic governmental policy or objective and it must be essential to the attainment of that objective. … Courts in jurisdictions which have claims statutes similar to the Ohio statutes uniformly rely on the presence of a discretionary statutory function, and an exercise thereof within its prescribed limits, to establish the

Blauvelt v. State

160 Misc. 319 · New York Court of Claims · Jul 28, 1936

These facts clearly establish the negligence of the agents of the State and an award should be made to this claimant. (Curley v. State of New York, 148 Misc. 336 ; Martindale v. State of New York, 269 N. … Waiver of immunity from liability for torts of State officers and employees.

United States Postal Service v. Town of Kearny

19 N.J. Tax 282 · New Jersey Tax Court · Mar 19, 2001

Moreover, even if this court were to establish such an equitable remedy, the present facts would not mandate its application. … Moreover, the federal government's immunity from building permits does not prevent the municipality from requiring it to fill out a questionnaire or submit a report for property tax purposes.

In re the Estate of Stralem

181 Misc. 2d 715 · New York Surrogate's Court · Jul 26, 1999

The last will and testament of Jean Stralem establishes a residuary pour over into an inter vivos trust herein referred to as PAP II. … Article XX of the May 9, 1991 Amendment to PAP II: This article creates as a precondition for anyone seeking to qualify *718 as a trustee under PAP II the execution of releases to the existing and prior executors under decedent

Waterloo Woolen Manufacturing Co. v. State

118 Misc. 516 · New York Court of Claims · Apr 15, 1922

Such statutes must be strictly construed, and a waiver of immunity from liability must be clearly expressed. Smith v. State of New York, 227 N. Y. 405, 410 . … Also the fact has been satisfactorily established by undisputed evidence in the record.

In re the Estate of Edwards

2 Misc. 2d 564 · New York Surrogate's Court · Apr 10, 1956

Decedent Estate Law, § 125, concerning limitations on powers and immunities of estate representatives generally.) … Code, tit. 26, § 2056; New York Tax Law, § 249-s, subd. 4), it would pass into her hands free of estate tax (Decedent Estate Law, § 124); (d) the trust established by this will for the widow’s benefit does not qualify for

Ann Sacks Tile Stone v. Dept. of Revenue, Tc 4879 (or.tax 11-29-2011)

Oregon Tax Court · Nov 29, 2011

On the one hand, Pub L No 86-272 clearly recognizes that taxpayers may undertake *Page 10 activities in a state through an independent contractor. The statute expressly immunizes certain, but only certain, activities. … In fact, by specifying certain activities that will not cause loss of immunity, the statute clearly implies that some independent contractor activities will result in loss of immunity.

People v. Desthers

73 Misc. 2d 1085 · Criminal Court of the City of New York · May 16, 1973

into two categories, those which the mere possession thereof constitutes a crime (i.e., subds. 1, 2 and 3) and those in which 11 intent to use the same unlawfully against another is a necessary ingredient which must be established … Penal statutes cannot be extended to cover cases that are not clearly covered thereby (People v. Nelson, supra, p. 94 ). In construing an act it must be read in its entirety (People v. American Socialist Soc., 202 App.

In re McKinnon

16 Ohio Misc. 2d 4 · Ohio Court of Claims · May 21, 1984

The people of Ohio have established a basic principle governing retroactivity in their Constitution. … As such, each commissioner is presumably qualified to rule on questions of constitutionality.