Case law

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

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

In re the Estate of Baldwin

157 Misc. 538 · New York Surrogate's Court · Dec 10, 1935

Executors, from the time they qualify as such, become trustees of two classes of people — creditors and beneficiaries. At that time, January, 1932, there were no creditors. … The will clearly contemplated a period of time when the duties of the executors as such should end.

Lewis v. Department of Revenue

9 Or. Tax 85 · Oregon Tax Court · Jun 1, 1981

Questions have been raised, made difficult because of long-established social preconceptions which there is good reason to believe are outmoded. A number of important decisions have been made by the U. S. … support its views that different preferential treatment in fact saved the government any money and, on the other hand, there was substantial evidence that, if put to the test, many of the spouses of male members failed to qualify

Turner v. Univ. of Cincinnati

2018 Ohio 2287 · Ohio Court of Claims · May 30, 2018

Therefore, in this case for UC to be held liable for the actions or omissions of Messmore, a principal-agent relationship needs to be established between Messmore and UC. … In Alexander, the court held that 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

Town of Secaucus v. City of Jersey City

19 N.J. Tax 10 · New Jersey Tax Court · May 19, 2000

It is well-established that in construing a statute, one must first consider its plain language. … Here, the intent of the parties, as clearly expressed in the Ordinance and thé Financial Agreement, was that, commencing in year six of the term of the Financial Agreement, TPI pay an annual service charge in excess of 2%

Lancaster v. Harold K. Jordan & Co.

2014 NCBC 22 · North Carolina Business Court · Jun 5, 2014

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. Sadler, 365 N.C. 178, 182 (2011) (quoting N.C. Nat'l Bank v. … Instead, the court relies on the related "Lassiter exception" because it most clearly resolves this issue. See Thompson v. Lassiter, 246 N.C. 34 (1957).

Joseph Meltzer, Inc. v. Jersey City

21 N.J. Misc. 154 · New Jersey Tax Court · Jun 1, 1943

This claim was based upon (1) the failure of the United States to supply it with qualified labor; (2) the forcing of petitioner, by the United States, to produce concrete in such a manner that the cost was much greater than … Here the right to sue is not an absolute right even where jurisdiction is established and this is attested by the fact that claimant must at all times have borne true faith and allegiance to the government (sections 159,

In re the Estate of Strebeigh

176 Misc. 381 · New York Surrogate's Court · Mar 20, 1941

It appears clearly that between 1928 (when concededly he was domiciled in New York) and 1935 (when he died) he never squarely confronted the question of a change of domicile. … She qualified as executrix on February 26, 1936, but died on April 12, 1937, without completing the estate administration.

Tulsi Sawlani, M.D. v. Lake County Assessor

Indiana Tax Court · Jul 24, 2024

have been prejudiced by a final determination of the Indiana Board that is arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law; contrary to constitutional right, power, privilege, or immunity … CONST. art. 10, § 1(f) (requiring the legislature to establish the property tax caps “by law”).

BP Products North America Inc. v. Matonovich

842 N.E.2d 901 · Indiana Tax Court · Feb 21, 2006

will reverse a final determination of the Indiana Board only if it is: (1) arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law; (2) contrary to constitutional right, power, privilege, or immunity … BP alleges that this evidence of underas-sessment in North Township, in conjunction with the parties' stipulation that BP's property was accurately assessed at 100% of its TTV, clearly "demonstrates that BP is entitled to

In re the Estate of Mantzouras

155 Misc. 2d 628 · New York Surrogate's Court · Jul 31, 1992

(EPTL 11-1.1 [b] [19]); similarly, the public administrator is allowed to distribute only $1,000 to a minor’s parent or custodian (SCPA 1123 [2] [g]; 1213 [2] [a], [e]); distribution may be made to a nondomiciliary who qualifies … But if the court had to select a successor, it clearly would respect the guidelines established in SCPA 707.

Button v. Level Four Orthotics & Prosthetics, Inc.

2020 NCBC 18 · North Carolina Business Court · Mar 13, 2020

Generally, “non-outsiders often enjoy qualified immunity from liability for inducing their corporation or other entity to breach its contract with an employee.” Lenzer v. Flaherty, 106 N.C. … These injuries are clearly distinct from the injuries sustained by Level Four Inc., meeting the second Barger exception. 100.

Componx, Inc. v. Indiana State Board of Tax Commissioners

741 N.E.2d 442 · Indiana Tax Court · Dec 22, 2000

An established rule of statutory construction holds that where provisions of a statute conflict, the specific provision takes priority over the general provision. Robinson v. Wroblewski, 704 N.E.2d 467, 475 (Ind.1998). … Instructional Bulletin 92-1 utilizes Schedule C and the regulations clearly state that Schedule C “shows the cost of the interior and mechanical components included in the base rate (to facilitate deduction from the base

Starks v. State of New York

2024 NY Slip Op 51501(U) · New York Court of Claims · Oct 8, 2024

LAW AND ANALYSIS The State's Waiver of Immunity Under Section 8 of The Court of Claims Act The State's waiver of immunity under Section 8 of the Court of Claims Act is conditioned upon a movant's compliance with specific … DECISION AND ORDER Applying these legal principles to the case at bar, the State has sufficiently established that the Claim must be dismissed.

People v. James

7 Misc. 3d 363 · Criminal Court of the City of New York · Jan 18, 2005

Whether or not the defendant was an actual participant in this group or whether the actions of this group qualify as a parade or procession within the meaning of the statute are issues for trial that cannot be properly determined … 110, would satisfy First Amendment concerns if it specified the reason for which the permit could be denied, required explanations for denial, and placed time limits on the processing of permit applications. 38 RCNY 19-04 clearly

Opinion No. (1999)

Oklahoma Attorney General Reports · Aug 19, 1999

right to keep this information from public access nor reasonable expectation that this information will be kept from public access; provided, the person, agency or political subdivision shall at all times bear the burden of establishing … seq. of this title, does not apply to records specifically required by law to be kept confidential including: a. records protected by a state evidentiary privilege such as the attorney-client privilege, the work product immunity

Minor v. United Health Services

North Carolina Industrial Commission · Jul 6, 2010

He further noted that it appeared that Plaintiff had applied for multiple jobs which clearly exceeded her physical restrictions, mostly for CNA-type positions. Mr. … Plaintiff has established that due to her age, education, and her restrictions, she has been unable to find suitable employment.

Starks v. State of New York

2024 NY Slip Op 51501(U) · New York Court of Claims · Oct 8, 2024

LAW AND ANALYSIS The State's Waiver of Immunity Under Section 8 of The Court of Claims Act The State's waiver of immunity under Section 8 of the Court of Claims Act is conditioned upon a movant's compliance with specific … DECISION AND ORDER Applying these legal principles to the case at bar, the State has sufficiently established that the Claim must be dismissed.

Danser v. Jeremiah

3 Redf. 130 · New York Surrogate's Court · Jul 15, 1877

By section nineteen, of article six, it is provided that “ inferior local courts of civil and criminal jurisdiction may be established by the legislature.” … Its jurisdiction, as conferred by statute, was qualified in respect to the subjects of which it had cognizance, the persons upon, and over whom, it had, or could acquire jurisdiction, and the territory within which it was