Case law

Centex Homes of New Jersey, Inc. v. Director, Division of Taxation

10 N.J. Tax 473 · New Jersey Tax Court · Jun 29, 1989

The Director did not permit indirect or equitable ownership of a subsidiary by a taxpayer corporation through another corporation, which the taxpayer directly owns or controls, to qualify for the 80% ownership test. … Plaintiff’s claim in this regard is clearly without substance.

Presbyterian Home at Pennington, Inc. v. Pennington Borough

23 N.J. Tax 473 · New Jersey Tax Court · Jun 14, 2007

What was said at the meeting that took place prior to PHP’s acquisition of the subject property is clearly an issue of fact. … Those claiming an exemption from taxation have the burden of establishing their entitlement to it. Ibid.

Bryant v. Department of Revenue

6 Or. Tax 559 · Oregon Tax Court · Jul 25, 1975

Several cases involving the federal estate tax exemption have clearly ruled in conformity with this position. … These cases are clearly distinguishable factually from the subject case.

In re the Estate of Shaver

133 Misc. 112 · New York Surrogate's Court · Sep 24, 1928

Div. 51 ) the court stated (at p. 56): “ If the evidence in the case clearly established that the signature to the will in question was a forgery, the intention of the deceased in respect to the proponent as to the disposition … This same method was used to qualify the witness by comparing the writing on the disputed document with standard writing of Jean Clelland Shaver to establish the authorship of the document.

Martin v. Sand

444 A.2d 309 · Delaware Family Court · Feb 22, 1982

But father hardly qualifies as a replacement for mother. Father is genuinely interested in Daryl, but is in no position to assume custody. He is beset by his own personal problems. … This holding is clearly at variance with other decisions here cited.

HANDS, DERRICK v. FRESENIUS MEDICAL CARE HOLDINGS, INC

2026 TN WC 11 · Tennessee Court of Workers' Compensation Claims · Feb 19, 2026

However, Rule 803(6) requires the conditions to be shown by the custodian of the record or a qualified witness. Dr. Hauser had no duty to record or transmit the utilization review record nor is he the custodian. … Hands clearly established a doctor/patient relationship with Dr. Hauser over months of treatment. Therefore, the Court designates Dr. Hauser as the authorized treating physician for his back injury. Dr.

Lee v. Multnomah County Assessor

Oregon Tax Court · Aug 31, 2012

The Oregon Supreme Court has stated: “Not always clearly stated, but clearly implied in our decisions, is the rationale that an amended pleading should be permitted to relate back if the defendant is … The language of ORS 308A.724(2) is mandatory and clearly states that taxpayers seeking to qualify under that statute are allowed five years to qualify for the two-year farm use requirement. See also Hodel v.

Centennial Medical Group, Inc. v. Douglas County Assessor

Oregon Tax Court · Jun 6, 2014

All preventative care (Complete Physical Exams, Sports Physicals, immunizations, etc.) … Agarwal testified that “the Charity Policy is a way for CMG to qualify patients for charity care but CMG does not limit care for those who don’t qualify [i.e., who do not complete an application and seek assistance from

Fazio v. Multnomah County Assessor

Oregon Tax Court · Jan 10, 2025

Chair Clem stated, in reference to Fazio’s activities, “this is clearly real farming.” (Id. at 43.) … ORS 308A.071 establishes income requirements based on the size of the “farm unit.”

In re Strain

2010 Ohio 6716 · Ohio Court of Claims · Sep 23, 2010

Strain, the applicant has met the burden of proof necessary to establish criminally injurious conduct. … Furthermore, the coroner’s report clearly states the gunshot wound was consistent with “contact or near contact remote gunshot wound.

Suggs-Jacobs v. Physicians Weight Loss Ctr. of Am., Inc.

2003 NCBC 8 · North Carolina Business Court · Jan 5, 2003

A special confidence must exist for the Court to establish that this type of relationship was present. Id. … VI. {43} Plaintiff contends that PWLC qualifies as a “health benefit plan” and is subject to North Carolina insurance law. N.C.G.S. § 58-51-37(a).

In re the Construction of the Will of Charles

200 Misc. 452 · New York Surrogate's Court · Jan 19, 1951

The niece claims that the adopted children do not qualify for appointment under the terms of the *455 will and that they are, moreover, precluded from sharing in the appointment by virtue of section 115 of the Domestic Delations … In those cases wherein it was held that an adopted child does not take under a gift to heirs, the intent of the testator to exclude the adopted child or to limit the gift to blood relatives clearly appeared.”

Bayshore Woods, Inc. v. Township of Lower

8 N.J. Tax 546 · New Jersey Tax Court · Nov 5, 1986

“One who claims exemption from a tax must bring himself clearly within the exemption provision.” Container Ring Co. v. Taxation Div. … Nor is there any merit to the argument that the intent of the Legislature was not clearly *556 expressed and should be ascertained by the court from the overall act.

Cole v. Department of Revenue

6 Or. Tax 166 · Oregon Tax Court · Aug 27, 1975

The last sentence in OES 316.032 (which should be read with OES 314.405 et seq.) clearly reserves the power and establishes the duty of the defendant to determine facts relating to tax liability. … The numerous subjective judgments which are implicit in the appraisal of timber were clearly described in his testimony.

Centennial Medical Group, Inc. v. Douglas County Assessor

Oregon Tax Court · Jun 6, 2014

All preventative care (Complete Physical Exams, Sports Physicals, immunizations, etc.) … Agarwal testified that “the Charity Policy is a way for CMG to qualify patients for charity care but CMG does not limit care for those who don’t qualify [i.e., who do not complete an application and seek assistance from

Estate of Booth v. Director, Division of Taxation

27 N.J. Tax 600 · New Jersey Tax Court · Feb 11, 2014

The Agreement noted that the trust was intended to be qualified as a Qualified Terminable Interest Property (“QTIP”). … This last document included language that the “Trust is intended to qualify” as a QTIP under I.R.C. § 2056(b)(7) so as to qualify for marital deduction.

Donohoe v. Dept. of Rev.

Oregon Tax Court · Aug 23, 2016

Qualified long-term care services Taxpayers may deduct expenses for medical care, which includes qualified long-term care services as defined in IRC section 7702B. IRC § 213(a), (d). … As discussed above, ORS 314.360 and 316.202 establish certain filing requirements with the Department.

In re Carver's Will

1 Pow. Surr. 316 · New York Surrogate's Court · May 10, 1893

The law does not, of course, attempt to-define any particular grade of mental ability or acumen necessary to qualify one to make a will. … The cases have quite clearly defined the grade and character of the influence which must be shown to have been exercised upon the testator to justify denying probate to a will.

In Re Nakoski Ex Rel. Magisterial District 06-3-01

742 A.2d 260 · Court of Judicial Discipline of Pennsylvania · Jun 3, 2001

it be clear, however, that in so finding we in no way attenuate the reactions expressed by those district justices who testified in this case. 1 Nevertheless, though Respondent’s response to the instructor’s question may qualify … While not meeting the legal burden of proof for sanctions, the conduct in this matter clearly meets the common sense test for reproach by this Court.

Fleming, Jose v. Newly Weds Foods, Inc.

2018 TN WC 133 · Tennessee Court of Workers' Compensation Claims · Aug 29, 2018

Chiropractor Poletajev also asserted that he was more qualified than Dr. Hutcheson to assess Mr. Fleming’s impairment because the Guides require a non-treating physician to assess impairment. … The employee must establish this to a reasonable degree of medical certainty.