Case law

Parsons v. Dept. of Rev.

Oregon Tax Court · Nov 23, 2020

Plaintiff, as the party seeking affirmative relief, bears the burden of proof and must establish his case by a preponderance of the evidence. … Comm’r, 105 TCM (CCH) 1733, 2013 WL 1953732 (US Tax Ct), the taxpayers “bought a piece of raw land in wine country” intending to establish a vineyard.

In re the Estate of Karsten

170 Misc. 2d 704 · New York Surrogate's Court · Nov 12, 1996

SCPA 1418 deals with proceedings for administration with will annexed when there is either no named executor in the will or no qualified executor who is willing or able to act. … By analogy, this is the same mechanism established for obtaining letters of administration in an intestate decedent’s estate under SCPA 1001.

Carnegie Hall Corp. v. Niffenegger

18 Misc. 3d 490 · Civil Court of the City of New York · Dec 3, 2007

Section 1 of chapter 524 provides, in relevant part: “There is hereby established The Carnegie Hall Corporation as a not-for-profit corporation with the powers, duration, immunities and obligations under the laws of this … Respondents’ situation is clearly distinguishable from those cases finding significant and meaningful governmental participation triggering due process guarantees (512 E. 11th St.

Russell v. Department of Revenue

19 Or. Tax 228 · Oregon Tax Court · Jan 3, 2007

The Ninth Circuit Court of Appeals has clearly stated that "[t]he question of the amount of [gambling] losses sustained by a taxpayer is a question of fact to be determined from the facts of each case, established by the … In Norgaard , the Ninth Circuit stated that, "[i]n order to qualify for the estimation treatment under Cohan , the taxpayer must establish that he is entitled to some deduction."

First Immanuel Evangelical Lutheran Church v. Multnomah County Assessor

Oregon Tax Court · Oct 24, 2024

When interpreting a statute, the court follows the framework established in State v. Gaines, 346 Or 160, 171, 206 P3d 1042 (2009); Delta Air Lines, Inc. v. … Additionally, Plaintiff is clearly not a first-time filer or a public entity.

White v. King & M'Call

5 Va. 726 · General Court of Virginia · Jul 15, 1835

No definition can be given of criminal jurisdiction, if that case was not clearly embraced within it. … The defendant is divested of his qualified rights, not because he is an offender, but by virtue of his contract by which ho acquired them, and tire condition upon which-he held them.

Rent-A-Center East, Inc. v. Indiana Department of State Revenue

42 N.E.3d 1043 · Indiana Tax Court · Sep 10, 2015

RAC West and RAC Texas were not qualified to do business in Indiana, did not have any employees in Indiana, and did not own or use any of their capital, plant, or other property in Indiana. … The tribunal upheld the assessment before even examining the taxpayer’s study because the evidence clearly established that the transactions between the retailer and its subsidiary lacked any valid

Hotel Martha Washington Management Co. v. Swinick

67 Misc. 2d 390 · Civil Court of the City of New York · Jul 26, 1971

L & T 15332/71, the landlord has the burden of proof, despite the tenant’s default, of establishing its claims that the term has expired and that the tenant is objectionable. … establish that it is unwarranted and, if so, whether that authority includes the means to control it as well as to inquire concerning it.

G S Realty Corp v. Brick Township

New Jersey Tax Court · Feb 27, 2026

While the master deed does clearly describe a phased expandable condominium, there is contradictory language. … This insurance encouraged lenders to provide mortgage loans on qualifying condominium properties.

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

Oregon Tax Court · Feb 26, 2019

matter came before the court on the Motion for Summary Judgment of Plaintiff (taxpayer) and the motion for partial summary judgment of Defendant (the department).1 At issue is whether, given its Oregon activities, taxpayer qualifies … for immunity from Oregon taxation under 15 USC sections 381 to 384 (“Public Law 86-272”).

Question Submitted by: Senator Mary B. Boren, Oklahoma State Senate, District 16

2024 OK AG 5 · Oklahoma Attorney General Reports · Feb 28, 2024

Executive Director of the ODOT ¶8 The position of Executive Director of ODOT clearly meets each element of the foregoing Century Indemnity test. First, the position, is expressly established by ODOT's enabling statutes. … OAC 731:10-1-5(7). ¶18 The position of Executive Director of OTA is thus clearly established by law and provides definite duties. Therefore, the first two elements of the Century Indemnity test are met.

People v. Grosunor

108 Misc. 2d 932 · Criminal Court of the City of New York · Apr 27, 1981

That section of the Civil Rights Law clearly governs the production of personnel records of police officers. … However, there seems little doubt that the public interest requires that a privilege qualified in nature should apply for the protection of the personnel records of both public and nonpublic employees (see People v Sumpter

Glasgow v. Department of Revenue

Oregon Tax Court · May 10, 2013

DECISION TC-MD 120788N 2 Plaintiff has the burden of proof and must establish her case by a preponderance of the evidence. ORS 305.427. … Plaintiff reasoned that, “With the language, and provision of the exempt status Legislator has declared; (A) Wages are Immune from withholding in the ‘Absence’ of a Tax Liability, and, (B) Wages

Alfert v. Division of Real Estate

33 Fla. Supp. 2d 248 · State of Florida Division of Administrative Hearings · Aug 1, 1988

At issue in that case was whether an employee of a sole proprietor, partnership or corporation could qualify as a small business party. … The opinion testimony of witness Furlow and excluded testimony of witness Lazan on this issue are clearly irrelevant.

Town of Carrboro v. Duke Energy Corp.

2026 NCBC 13 · North Carolina Business Court · Feb 12, 2026

“It is well established that the . . . courts will not adjudicate political questions.” Powell, 395 U.S. at 518. … In support of its argument that the legal framework is well-established, Plaintiff cites a number of trans-boundary nuisance cases.

Scurlock v. Durham County General Hospital

North Carolina Industrial Commission · Jun 24, 1998

Scott, as a physician and expert in the management of chronic pain is qualified to express an opinion on plaintiff's employability. The October 31, 1995 office notes of Dr. … Allen Friedman at Duke both testified in the litigation leading up to the 1994 award, and were clearly among the treating physicians at that time. 17.

Fidelity Bank v. N.C. Dep't of Revenue

2013 NCBC 27 · North Carolina Business Court · May 3, 2013

In doing so, the court applies "the standard established by Rule 56." Id. at 576-77. … [27] As to the first requirement, that the income be interest, Petitioner argues that its Market Discount Income qualifies as interest income.

Anthony v. Commonwealth

2 Pa. D. & C.3d 746 · Pennsylvania Environmental Hearing Board · Dec 10, 1976

Anthony is clearly not within any of the categories outlined in the cases cited that would enable him to appeal these actions of the department. … It is not possible to establish from any of the documents in the record just how far these parks are from the properties being *753 developed.

In Re Se. Eye Ctr. (Pending Matters), 2021 Ncbc 27a

North Carolina Business Court · Apr 26, 2021

For example, a trustee may resign if notice is given to all “qualified beneficiaries,” not to every single beneficiary. Id. § 36C-7-705(a)(1). … Additionally, the Trust Agreement clearly and unambiguously establishes other beneficiaries.

Gannett GP Media, Inc. v. Ohio Dept. of Pub. Safety

2017 Ohio 4247 · Ohio Court of Claims · Apr 24, 2017

The list of names therefore qualified as “security records” during deployment. {¶32} An initial correct withholding of a record as a security record under R.C. 149.433(A)(1) does not establish the exception in perpetuity … Content Immunizations or Vaccinations are suggested to deploy of Concerns/Remarks is too Environmental Hazards Exist general to constitute a Personal Protection Equipment Needed