Case law

Carter v. State

139 Misc. 2d 423 · New York Court of Claims · Mar 30, 1988

Carter had remarried while in prison) confessed to the subject killing, under a grant of immunity, and admitted her allegations of assault by claimant were fabrications. … Further, while settlement in this context is a matter of defense, when the settling party seeks to limit its effect in said subsequent action, the burden is on him to establish why and to what extent it should be accorded

New Jersey State Bar Ass'n v. Berman

11 N.J. Tax 433 · New Jersey Tax Court · Jan 14, 1991

“A statute is presumed to be constitutional and will not be declared void [as special legislation] unless it is clearly repugnant to the Constitution ... … These cases generally stand for the proposition that a license to practice law does not grant immunity from taxation as long as the taxing statute is limited to revenue raising and is not regulatory in nature.

American United Life Insurance Co. v. Maley

803 N.E.2d 276 · Indiana Tax Court · Feb 13, 2004

may 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 … Furthermore, Cosaro's statements that the AUL building was "beautiful" and "made downtown" are merely conclusions and do not qualify as probative evidence. See Lacy Diversified Indus., Ltd. v.

White v. Hood River County Assessor

16 Or. Tax 309 · Oregon Tax Court · Jan 18, 2001

Defendant argues, however, that the activities are not sufficient to qualify the land for farm use special assessment. … At the time of the subject property’s disqualification, Plaintiffs were preparing the land for future farm use and clearly qualified for the deferral.

In re the Estate of Tonetti

53 Misc. 2d 501 · New York Surrogate's Court · Mar 31, 1967

If this portion is subject to such power it will not qualify for the marital deduction, by reason of section 2056 (subd. … This court construes the instant will to establish two separate trusts of the residuary estate, or what amounts sub *507 stantially to the same thing, one trust divided into two primary shares.

Geneva and Preston Neal v. Lawnside Borough

New Jersey Tax Court · May 5, 2021

While the decedent was clearly entitled to make a claim for an exemption, and plaintiff has established her status as a qualifying surviving spouse, at the time of the death of the decedent he owned no property for which … N.J.S.A. 54:4-3.30(b)(1) is applicable here and clearly and expressly requires that the deceased veteran be entitled to the exemption “at the time of death.”

Opinion No. (1979)

Oklahoma Attorney General Reports · Jul 31, 1979

When the public trust leases governmentally owned property, the unitary ownership fragments, leaving only the reversion to qualify for the ad valorem tax exemption. … In construing Section 19.6 and 26 of the Revenue Act of 1939, the Court noted that the legislative intent, as well as earlier Illinois case law, clearly mandated the practice of taxing private leasehold interests in tax-exempt

In re Skipwith

14 Misc. 2d 325 · New York Family Court · Dec 15, 1958

However, the petition does not allege facts which establish a clear legal right to the relief sought nor which establish that respondents failed to perform a duty enjoined by law.” … What the board did was to let the teachers themselves establish the discriminatory pattern.

Chicago Five Portfolio, LLC v. Director, Division of Taxation

24 N.J. Tax 342 · New Jersey Tax Court · Dec 11, 2008

Additionally, an executed contract also means that signatures, attestation requirements and appropriate filing have been fully completed, leaving no question as to the qualify of the contract’s formation.”) … The second element of novation has also been met since the signing of the Amendment clearly demonstrates the parties’ intent to be bound by its terms. *355 The fourth element of novation has been satisfied as well since the

Wortman v. Hutaff

2013 NCBC 50 · North Carolina Business Court · Oct 29, 2013

It is undisputed that Glover was appointed and qualified as Administrator of the Estate in 2007. (Am. Compl. ¶¶ 113, 116.) … Glover’s petitions and motions filed with the Clerk clearly demonstrate that the principal issue to be decided by the Clerk was whether it was in the best interest of the Estate, and therefore Plaintiffs, to commit Estate

In Re Hecht

213 S.W.3d 547 · Texas Special Court of Review · Oct 20, 2006

decide whether she was qualified. … The commission was established by the Texas Constitution, article V, section l-a(2).

Gray v. Director, Division of Taxation

28 N.J. Tax 28 · New Jersey Tax Court · May 5, 2014

The first was a Qualified Personal Residence Trust (“QPRT”), and the second was a Grantor Retained Unitrust (“GRUT”) (reference to both trusts hereinafter is “Jochman Trusts”). … N.J.S.A. 54:34-1.1 clearly applies only to transfers when the transferor is entitled to some income, right, interest, or power in the transferred property.

Window World of Baton Rouge, LLC v. Window World, Inc.; Window World of St. Louis, Inc. v. Window World, Inc.

2018 NCBC 101 · North Carolina Business Court · Sep 28, 2018

But the converse of this is that even though litigation is already in prospect, there is no work product immunity for documents prepared in the regular course of business rather than for purposes of the litigation … Judge Doughton is familiar with North Carolina law surrounding the attorney-client privilege and the work-product doctrine and is exceptionally well qualified to perform the in camera review ordered herein.

In re the Adoption of a Child Whose First Name is G.

42 Misc. 3d 812 · New York Surrogate's Court · Dec 27, 2013

There is little question here that both KAL and LEL individually are qualified to adopt G. as her sole parent. … Conclusion As evidenced by this discussion, the court finds that declaring LEL to be G.’s legal co-parent is clearly consistent with the legislative purpose of the adoption statute, fits within the parameters established

Union Savings Bank & Trust Co. v. Baltimore & Ohio Southwestern Railroad

7 Ohio N.P. 497 · Hamilton County Court of Insolvency · Oct 14, 1908

It is the provisions of the will that establish title, while the record thereof only make such title “effectual,” and relates more particularly to the establishment of a proper chain of title in the state and county where … If material to be determined in this case, I am of the opinion that the record evidence establishes the width of the Old Lower River road to be sixty feet.

Fields v. Trustees of Princeton University

28 N.J. Tax 574 · New Jersey Tax Court · Nov 5, 2015

It is firmly established within the body of law related to tax exemptions that “[t]he burden of proof is upon him who asserts a tax exemption to establish the asserted right.” Jamouneau v. … it qualifies for property tax exemption under applicable law, given the more compelling public policy concern here that “all property shall bear its just and equal share of the public burden of taxation.”

In re the Transfer Tax upon the Estate of Lyon

117 Misc. 189 · New York Surrogate's Court · Dec 15, 1921

It is always a distinct and material fact to be established. … He there upheld the principles so clearly stated in Dupuy v. *209 Wurtz, and restated in United States Trust Co. v. Hart.

People v. Doe

158 Misc. 2d 863 · Criminal Court of the City of New York · Sep 2, 1993

The probation report established that Josephine suffers from a significant hearing impairment. … Clearly, a non-English speaking defendant could not meaningfully assist in his/her own defense without the aid of an interpreter.

Opinion No.

Oklahoma Attorney General Reports · Oct 17, 2006

For convenience the highlights of these four acts are set forth below: Name of Act Highlights of Act Hydration and Nutrition for Incompetent Establishes a presumption that every incompetent Patients Act patient has directed … Requirements for Appointment of A Health Care Proxy Although the Advance Directive Act does not clearly set forth the requirements for appointment of a health care proxy in an advance directive, the requirements can be ascertained

Lush v. Department of Revenue

5 Or. Tax 489 · Oregon Tax Court · Mar 28, 1974

It has qualified under ORS 307.375 as a corporation organized and operated only for the purpose of furnishing permanent residential, recreational and social facilities primarily for elderly persons; not organized for profit … The principles established in the two cases require this court to rule that Cascade Manor, Inc., is not presently a charitable corporation.