Case law

Lebow v. Department of Revenue Champion International, Inc.

10 Or. Tax 53 · Oregon Tax Court · Apr 18, 1985

Thus, the appraisal hardly qualifies as a replacement cost used appraisal. Second, it appears that the county’s view as to what equipment was available influenced its basic cost estimates. … Deductions for functional obsolescence can only be allowed where they are clearly supported by specific measurable inutility. Publishers Paper Co. v. Dept. of Rev., 270 Or 737 , 530 P2d 88 (1974).

North River Steam-Boat Co. v. Livingston

3 Wheel. Cr. Cas. 483 · Court for the Trial of Impeachments and Correction of Errors · Feb 28, 1825

The framers of the constitution thought it unnecessary to declare the converse of the last provision, to wit, that the citizens of each state shall be entitled, within their own state, to all the privileges and immunities … But even if the conclusion which I have drawn from established premises, be not admitted as absolutely correct and conclusive, is there no doubt on the subject ?

Hyster Co. v. Department of Revenue

4 Or. Tax 351 · Oregon Tax Court · Mar 31, 1971

The decision stated: “The evidence clearly establishes that plaintiff *356 is in the business of manufacturing trucks; it is not in the business of warehousing or being a storage and distribution center for goods brought … for transshipment to an out-of-state destination (other than the county of origin) and (5) is being shipped or is being held in storage.awaiting further shipment. *357 The evidence shows that plaintiff’s property does not qualify

Olds v. Olds

2026 NCBC 58 · North Carolina Business Court · Jun 25, 2026

Carter, 351 N.C. 27 (1999) (holding that the defendant-employee “clearly engaged in buyer-seller relations in a business setting” by selling computer parts and services to his employer through entities he controlled); see … While qualified privilege most often does not operate in the context of motion to dismiss for failure to state a claim, where a claimant establishes the existence of the privilege in their pleading they must plead malice

Cigna Health Plan of Florida, Inc. v. State

31 Fla. Supp. 2d 225 · State of Florida Division of Administrative Hearings · Apr 19, 1988

In order to be considered as a “qualified” proposer, an organization had to be licensed by the Department of Insurance pursuant to Part II, Chapter 641, Florida Statutes. 3. … Several factors exist which tend to lend credence to Cigna’s contention. *233 It was established through the testimony of Mr.

Equitable Savings & Loan Ass'n v. State Tax Commission

3 Or. Tax 1 · Oregon Tax Court · May 5, 1967

Plaintiff has been qualified to do business in Idaho since 1906. … The evidence clearly indicated that from the beginning the plaintiff was fully cognizant of the legal issues involved and the basis for the proposed assessment. It was not misled in any way.

Merkle v. State Tax Commission

2 Or. Tax 283 · Oregon Tax Court · Dec 3, 1965

The facts in that case are clearly distinguishable from the facts in our case. … by the appraisers) for the purpose of establishing the adjusted basis.

Pierson v. Dept. of Revenue, Tc 4886 (or.tax 1-13-2010)

Oregon Tax Court · Jan 13, 2010

See Or Laws 2003, ch 806 , § 1. 6 What the legislature intended to do, and in fact did, was to immunize the Oregon inheritance tax system from the 2001 federal changes by: (1) Continuing, in ORS 118.010 , the basic provision … The invalidity of that premise has been established above. The Oregon legislature has incorporated into ORS 118.010 "the maximum state death tax credit *Page 14 allowable."

Question Submitted by: Lyle R. Kelsey, Executive Director, Oklahoma Board of Medical Licensure & Supervision

2024 OK AG 3 · Oklahoma Attorney General Reports · Feb 22, 2024

That section grants physician assistants a general authority to "prescribe drugs, including controlled medications in Schedules II through V[,]" but expressly qualifies in the next subsection that "[a] physician assistant … As the Oklahoma Supreme Court has made clear: "[w]here a matter is addressed by two statutes--one specific and the other general--the specific statute, which clearly includes the matter in controversy and prescribes a different

Opinion No. (2007)

Oklahoma Attorney General Reports · Nov 30, 2007

Obviously, the service contracts establish rights and duties of both GRDA and the customer. A written contract is "presumptive evidence of a consideration." 15 O.S. 2001 , § 114[ 15-114 ]. … "A qualified acceptance [amounts to] a new proposal" for contract. 15 O.S. 2001 , § 71[ 15-71 ]; see also Young v. Roller , 201 P.2d 793 , 796 (Okla. 1948).

Borg v. Santos

17 Misc. 3d 472 · Civil Court of the City of New York · Aug 20, 2007

Once respondent establishes that she is in fact a senior citizen [or disabled] then petitioner’s obligation to relocate her arises.” *477 Citing Gordon v Kahn, the court in Miller v Jones (NYLJ, Jan. 28, 2004, at 19, col … Here, the petitioner clearly stated in his predicate notice that if the respondent was either a senior citizen and/or a disabled person she should immediately notify the petitioner in writing.

Marion County Assessor v. Washington Square Mall, LLC, DeBartolo Realty Partnership, LP, and Simon Capital, LP

46 N.E.3d 1 · Indiana Tax Court · Dec 30, 2015

to the Court that the Indiana Board’s final determination in this matter is arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law; contrary to constitutional right, power, privilege, or immunity … Conclusory statements do not qualify as probative evidence. See Whitley Prods., Inc. v. State Bd. of Tax Comm’rs, 704 N.E.2d 1113, 1119 (Ind.

Colt v. Lasnier

9 Cow. 319 · Court for the Trial of Impeachments and Correction of Errors · Dec 15, 1827

It was the duty of Colt to have established, beyond a reasonable doubt, the fairness of the transaction. … That case was much qualified by Far v. Newman, if not overruled by the same judges who decided Whale v. Booth, with the exception of Lord Mansfield, whom Lord Kenyon had succeeded.

Helms Deep, LLC v. Dept. of Rev.

25 Or. Tax 210 · Oregon Tax Court · Feb 13, 2023

The court had no occasion to decide whether a particular structure qualified as a dwelling. … The only reference to an ear- lier date is a shot discussing the establishment of a founda- tion in 2017, the relevance of which is not apparent from the admissible evidence. C.

Farms v. Washington County Assessor, Tc-Md 100443d (or.tax 10-13-2011)

Oregon Tax Court · Oct 13, 2011

The equipment used in such harvesting qualifies for the exemption. … However, ORS 307.394 does not include a *Page 14 requirement that farm machinery and equipment used in harvesting be directly related or reasonably necessary to the harvesting process. 6 Case law clearly establishes that

Fernbacher v. Fernbacher

4 Dem. Sur. 227 · New York Surrogate's Court · Nov 15, 1885

. *237 From the cases above cited, the case at bar can be clearly distinguished. … must be accorded such enlarging, restricting or qualifying effect, as seems most consistent with the purposes of its maker.

Green v. City of New York

115 Misc. 2d 853 · Civil Court of the City of New York · Aug 4, 1982

Lester Lieberman, a highly qualified orthropedic surgeon, established that Mrs. Green had been under his care since her accident (November, 1975 to date) for an injury to her right knee. Dr. … Green to have a meniscectomy clearly deserves to be the highlight of this decision.

Arias v. State

195 Misc. 2d 64 · New York Court of Claims · Jan 27, 2003

The State Commission of Correction Medical Review Board (hereinafter COC) Summary Report (exhibit 67) found that the Green Haven medical and pharmacy staffs management of decedent’s medication was clearly deficient in not … The DOCS’ Employee Manual (exhibit 8) states: “Controlled substances are not permitted to be possessed, stored, or consumed in any facility except on a valid order or prescription of a qualified physician.

Acosta v. City of New York

67 Misc. 2d 756 · Civil Court of the City of New York · Aug 6, 1971

The established rule of law applicable to these cases has long been well settled since Pike v. Honsinger ( 155 N. Y. 201 [1898]). … reasonable degree of learning and skill that is ordinarily possessed by physicians and surgeons in the locality where he practices, and which is ordinarily regarded by those conversant with the employment as necessary to qualify

Lee v. State

187 Misc. 268 · New York Court of Claims · Aug 15, 1946

The certificate of the qualified examiners attached to°and constituting a part of the moving papers upon which the order of commitment was made, sets out the following under the caption of “Mental condition”: “Patient is … He still has his common-law action, and this the State, by waiving immunity, makes available to him. Sec. 8, Court of Claims Act.