Case law

May Department Stores Co. v. Indiana Department of State Revenue

749 N.E.2d 651 · Indiana Tax Court · May 7, 2001

Associated’s gains did not qualify as business income under the transactional test. Cf. … Therefore, the gains from the sale of Horne’s assets did not qualify as business income under the functional test.

Davis v. Bond

158 S.W.2d 297 · Texas Commission of Appeals · Jan 21, 1942

The proposition is followed by persuasive argument and is supported by authorities, but to sustain it would be to depart from the rule hereinbefore stated, long established by the decisions in this state and at least as well … Russell holds that parol proof is inadmissible when it “has the effect of limiting, qualifying or imposing a condition upon the estate conveyed.” The unambiguous language of the deed executed by Mrs.

Stiles v. Hawkins

207 S.W. 89 · Texas Commission of Appeals · Dec 21, 1918

The will was filed for probate on February 2,1910, and admitted to probate March 24, 1910, and the executors then qualified. … He will not be permitted to claim the protection of the s£atute of limitations unless it clearly appears that he has repudiated the title of his cotenant and is holding adversely to it.

Brunswick Corp. v. Director, Div. of Taxation

11 N.J. Tax 530 · New Jersey Tax Court · May 21, 1991

The words “real” and “tangible personal,” which qualify the word “property” seem clearly intended to exclude intangibles from the scope of the section. … Clearly, the Legislature intended to tax corporations that own or employ capital in the state. See Roadway Express, Inc. v.

Daniel Grp., Inc. v. Am. Sales & Mktg., Inc.

2016 NCBC 97 · North Carolina Business Court · Dec 15, 2016

A non-outsider enjoys qualified immunity from liability on a tortious interference claim. Combs v. City Elec. Supply Co., 203 N.C. App. 75, 84, 690 S.E.2d 719, 725 (2010). … App. at 371, 555 S.E.2d at 641 (finding that one’s desire to “establish a competing business” was a justification for interference). 54.

In re the Judicial Settlement of the Account of Wilber National Bank

122 Misc. 472 · New York Surrogate's Court · Feb 15, 1924

In construing wills it is a well-established rule that the intent of the testator must govern. Tilden v. Green, 130 N. Y. 29 ; Matter of Bump, 234 id. 60 . In Tilden v. … No particular form of words is necessary to create this estate, but the intention should clearly appear. It may be created by a devise to hold for a definite time after the testator’s death.”

Miller, John v. Lowe's Home Centers, Inc.

2015 TN WC App. 37 · Tennessee Workers' Compensation Appeals Board · Oct 21, 2015

(B) Exceed the statutory authority of the workers' compensation judge; (C) Do not comply with lawful procedure; (D) Are arbitrary, capricious, characterized by abuse of discretion, or clearly … In sum, to qualify for medical benefits at an interlocutory hearing, an injured worker who alleges an aggravation of a pre-existing condition must offer evidence that the aggravation arose primarily out of and in the course

Rapelye v. Anderson

4 Hill & Den. 472 · Court for the Trial of Impeachments and Correction of Errors · Dec 15, 1842

Although in fact he has practiced that very extortion against his neighbor which the statute declares he shall not do directly nor indirectly, he qualifies the transaction by such definitions Or pretexts as he imagines are … This principle is clearly established in the case of Betts v. The Union Bank of Maryland, (1 Harris & Gill’s Reports, 175,) and, in our own courts, in the cases of Bowen v. Bell, ( 20 John. Rep. 338 ,) and Whitbeck v.

In re the Estate of Neumann

18 Misc. 2d 779 · New York Surrogate's Court · Feb 3, 1959

The expert evidence establishes that there will be no inheritance tax against the French or Belgian legatees and that the Turkish *783 inheritance tax will be well below the stated figure. … In the event that neither beneficiary can qualify under article ninteenth, the temporary alternative disposition of income will become operative. (5) The trustees ask whether the first paragraph of article nineteenth (40%

Serafini Construction Co. v. State

35 Misc. 2d 83 · New York Court of Claims · Jun 26, 1962

The claimant therefore is entitled to recover such damages as it properly established. On the undisputed testimony the claimant is entitled to recover the sum of $13,172. … There is no provision in the contract for any such reasonable time, although the contract clearly contemplates some lapse of time between the acceptance of the work and the completion of the final estimate. (D’Angelo v.

Wake County v. hotels.com, Lp

2007 NCBC 35 · North Carolina Business Court · Nov 19, 2007

{18} Plaintiffs also argue that, by collecting the tax on the full amount charged to the consumer and only remitting a portion, Defendants necessarily qualify as “taxable establishments” subject to the Occupancy Tax. … (5) Taxable establishment.

Knc Techs., LLC v. Tutton

2021 NCBC 25 · North Carolina Business Court · Apr 8, 2021

The undisputed facts also establish that the Liquidated Damages Provision was intended as a penalty. Defendants have carried their burden of establishing that the Liquidated Damages Provision is unenforceable. … App. 192, 196–97 (2014) (acknowledging that a party’s intention to “break its promise at the time that it made the promise” may qualify as an aggravating circumstance supporting a UDTPA claim).

Global Textile All., Inc. v. Tdi Worldwide, LLC

2018 NCBC 121 · North Carolina Business Court · Nov 29, 2018

Plaintiff uses an “extremely selective” process to identify qualified third parties, a process that requires significant amounts of time and money. (Id. at ¶ 29.) 8. … Lastly, the allegations clearly allege that the obligation to purchase shares of Dolven was incurred by Ryan. 60.

Lopez v. Prestage Foods, Inc.

North Carolina Industrial Commission · Apr 4, 2011

McGregor, it would be impossible for plaintiff to qualify for and perform the types of jobs listed in Ms. Parker's report. Mr. McGregor made it clear that his opinion applied to each and every job listed by Ms. … Parker's report included jobs that were clearly beyond plaintiff's limited vocational aptitudes and physical restrictions, and Ms.

In re the Judicial Settlement of the Account of Klingel

11 Mills Surr. 75 · New York Surrogate's Court · Oct 15, 1913

The condition is thus grammatically, and according to the common use of phraseology, attached to and qualifies the particular bequest. … To establish an agreement for mutual wills and defeat the right to revoke a will, there must be full and satisfactory proof of the agreement, which cannot be supplied by presumptions. Id.

In re the Contested Will of de Vaugrigneuse

4 Mills Surr. 447 · New York Surrogate's Court · Dec 15, 1904

Carpenter as trustee, sworn to by her on June 28, 1899, the value of the estate is clearly stated to be $388,542.58, exclusive of the Ninth street house, valued at $33,000. … He was peculiarly well qualified to explain facts to Madame de Vaugrigneuse, then fresh in his mind.

American Condominium Homes, Inc. v. Department of Revenue

6 Or. Tax 103 · Oregon Tax Court · Jun 16, 1975

On this aspect of plaintiffs’ argument, “[t]he well-established and necessary doctrine that each tax year ‘stands on its own feet’ is applicable * * See State Finance Co. et al v. Dept. of Rev., 5 OTR 651, 659 (1974). … The defendant’s power to make rules and regulations and to prescribe forms is clearly provided by statute. OES 305.100.

People v. L.G.

41 Misc. 3d 428 · Criminal Court of the City of New York · Jul 12, 2013

She received her GED in 2010 and subsequently qualified for a certificate as a medical assistant. … This court finds that L.G. was clearly a victim of sex trafficking under both federal and New York state standards.

Js Real Estate Invs. LLC v. Gee Real Estate, LLC

2017 NCBC 102 · North Carolina Business Court · Nov 9, 2017

To be sure, Defendants’ decision to use the services of an entity controlled by Gee in lieu of a third-party vendor is not immune from criticism by JS Real Estate at trial. … According to the Supreme Court, the employee and his employer “clearly engaged in buyer-seller relations in a business setting.” Id. at 33, 519 S.E.2d at 312.

Question Submitted by: Secretary Terry Cline, Ph.D., Secretary of Health and Human Services

2017 OK AG 5 · Oklahoma Attorney General Reports · Jun 13, 2017

specific words; (2) the members of the enumeration constitute a class; (3) the class is not exhausted by the enumeration; (4) a general reference supplementing the enumeration, usually following it; and (5) there is not clearly … Public Health and Safety Cite Name Level 63 O.S. 1 -1939, Liability to Residents - Injunctive and Declaratory Relief - Damages - Waiver of Rights - Jury Trial - Retaliation Against Residents - Immunity - Report of Abuse or