Case law

Tozour Energy Systems, Inc. v. Director, Division of Taxation

23 N.J. Tax 341 · New Jersey Tax Court · Apr 3, 2007

, and the taxpayer has the burden of establishing otherwise. … However, if the computer was covered by a maintenance contract, there would be no tax on the parts or labor for a qualified repair since the tax was paid upon the purchase of the agreement. [Emphasis added].

Raynard v. Weyerhaeuser Co.

North Carolina Industrial Commission · Aug 6, 2003

Section 97-61.5 clearly contemplates the determination of the order of removal and the award of 104 weeks to the "hearing after first examination." … Section 97-61.5 clearly contemplates the determination of the order of removal and the award of 104 weeks at the "hearing after first examination."

In re Carol Management Corp.

27 Fla. Supp. 2d 38 · Dade County Property Appraisal Adjustment Board · Jan 22, 1988

where Florida Statutes § 193.461(4)(a)3 *43 did not apply, this Board has not hesitated to overrule the Property Appraiser’s determination as clearly wrong. … where not permitted by zoning, actual agricultural activity “in defiance” of the applicable zoning regulations cannot be deemed to be in “good faith commercial agricultural use” and therefore the subject parcels cannot qualify

In re the Estate of Mahlstedt

140 Misc. 245 · New York Surrogate's Court · May 13, 1931

A codicil may add to or supplement, or it may alter, qualify, modify or revoke provisions of the will. (Matter of Buechner, 226 N. Y. 440 ; Matter of Phelps, 133 Misc. 450 .) … Lake (supra) it is in effect held that renunciation may be established by proof of acts inconsistent with acceptance. (Albany Hospital v. Albany Guardian Society, supra, 444.) Is this true in the instant case?

Bellingham Massachusetts Self Storage, LLC v. Town of Bellingham

Massachusetts Land Court · Jul 15, 2021

That interpretation of the statute ignores the language of the first two sentences of § 5, where the Legislature clearly set forth the procedure for initiating zoning amendments. … Paturzo "as being the names of qualified voters in the Town." Town Of Bellingahm's [sic] Summary Judgment Record Appendix ("D. App."), Ex. 50. It is not clear why the Town undertook this exercise.

Dapper Dev., L.L.C. v. Cordell

2025 NCBC 33 · North Carolina Business Court · Jul 15, 2025

the factual allegations in the instant case, is clearly inconsistent with his position as asserted in his earlier action. Wiley, 164 N.C. App. at 188. … Plaintiffs allude, under N.C.G.S. § 57D-6-02: The superior court may dissolve an LLC in a proceeding brought by either of the following: (1) The Attorney General . . . (2) A member, if it is established

Opinion No. (2005)

Oklahoma Attorney General Reports · Oct 10, 2005

A sex offender from another state establishes a residence in Oklahoma and registers with the local law enforcement authority, yet, on a regular basis, stays five or fewer consecutive days in a jurisdiction other than the … The Oklahoma Supreme Court has recognized, "[t]he word `days,' when not qualified, means in ordinary and common usage calendar days." Davis v. Thompson, 721 P.2d 789 , 791-92 (Okla. 1986).

Andrews, Torey v. Yates Services, LLC

2017 TN WC 51 · Tennessee Court of Workers' Compensation Claims · Mar 10, 2017

He noted, “Acute L5-S1 disc herniation clearly work related and not degenerative in this healthy 26 year old.” He ordered a steroid dosepak and physical therapy. Mr. Andrews returned to Dr. … Andrews established a specific incident, identifiable by time and place.

Midlantic Operating Admin. v. West Caldwell Township

20 N.J. Tax 446 · New Jersey Tax Court · Nov 12, 2002

The parties agreed that each one’s appraiser was qualified to testify as an expert. Both experts prepared appraisal reports that were admitted into evidence without objection. … “Evid.R. 56(2)(a) ... provides that the [expert] testimony must be based ‘primarily on facts, data or other expert opinion established by evidence at the trial.’”

People v. Hay

41 Misc. 2d 606 · Criminal Court of the City of New York · Dec 3, 1963

handicap does affect a child’s adjustment adversely; children and young people are more influenced by what they know to be true than what they know to be fictional; and a preoccupation *608 with obscenity or pornography is clearly … Fourteenth: “No State shall make or enforce any law which shall abridge the privileges or immunities of citizens of the United States; nor shall any State deprive any person of life, liberty, dr property, without due process

In re Weeks

5 Dem. Sur. 194 · New York Surrogate's Court · Feb 15, 1887

I have found no. reported case in which a testator’s clearly expressed intention has been disregarded by the courts upon the ground that its execution would lead to inconvenient or unjust results, or results that the testator … How can any reasonable scheme be established for carrying into effect the testator’s purposes ?

Gastime, Inc. v. Director, Division of Taxation

20 N.J. Tax 158 · New Jersey Tax Court · May 24, 2002

Protection, 82 N.J. 530 , 414 A.2d 1304 (1980), cert. denied, 449 U.S. 983 , 101 S.Ct. 400 , 66 L.Ed.2d 245 (1980), the Court stated that “the party seeking the benefit of estoppel has the burden of establishing that an officer … In December 1985, while the claim was pending, DOT accepted Pangborne’s qualified release and, on January 13, 1986, issued a final payment check.

Friends Academy of Westampton V.Township of Westampton

New Jersey Tax Court · Mar 5, 2020

Plaintiff maintains that such storage qualifies the subject property for exemption. Defendant disagrees. … Thus, the burden is upon the claimant to clearly bring himself within an exemption provision. Ibid.

Oregon Bank v. Department of Revenue

8 Or. Tax 291 · Oregon Tax Court · Mar 6, 1980

Henry qualified as an expert property appraiser, presenting a record of six years of employment with the Department of Assessment and Taxation, Multnomah County, Oregon, where he specialized in commercial-industrial appraisals … The court does not reject the possibility of proof of functional obsolescence, once the bank has had a sufficient history of use and data are collected which clearly demonstrate the quantum of economic loss in efficiency

In re the Estate of Winston

167 Misc. 2d 295 · New York Surrogate's Court · Aug 4, 1995

Clearly, Harry envisioned that the business would be continued after his death and no one contends otherwise. … The possibility for abuse or misuse of the power is clearly evident from the transaction that is the subject of this decision.

Stone v. Heirs of Crawford

1 Posey 605 · Texas Commission of Appeals · Nov 1, 1880

Degges and Mary Crawford qualified as executors in the county court of Washington county, taking possession of his real and personal estate, the latter consisting of negroes, mules, cattle, cotton and corn. … We are clearly of the opinion, upon the case stated, that the equities which attached in favor of J. G.

Cecil V. Stutzman Estate v. Yamhill County Assessor

Oregon Tax Court · Jun 21, 2013

He testified that, during that conversation, he asked Roberta “about the motorcycle tracks that could be clearly seen in the 2012 aerial [photograph]. … DECISION TC-MD 120781N 6  Plaintiff has the burden of proof and must establish its case by a preponderance of the evidence.

D & W Central Station Alarm Co. v. Sou Yep

126 Misc. 2d 37 · Civil Court of the City of New York · Oct 24, 1984

(Parenthetically, the proof at trial fails to establish the effective operational date of the system.) … Clearly, in this case, the execution of the printed form agreement could not qualify as a contract entered into between two “sophisticated businessmen or entrepreneurs”.

Aleasco, Inc. v. Maricopa County

177 Ariz. 291 · Arizona Tax Court · Jan 7, 1994

That is clearly not the design of the statutes. Both sections 42-223(C) and 42-236(D) use the term “escaped” to define what property the assessor is looking for when performing an audit. … Section 42-252(B) requires the Assessor to establish: (1) Aleasco or its agent, here Mr. Klein, (2) acted “knowingly,” (3) with an intent to “evade” taxes.

Opinion No.

Oklahoma Attorney General Reports · Jul 19, 2006

The United States Supreme Court has characterized the "core" of IDEA as "the cooperative process that it establishes between parents and schools." Schaffer v. … The court stated: The carefully drawn statutory language does not authorize these specially qualified individuals to render legal services.