Case law

In re the Estate of Pia

21 Misc. 2d 464 · New York Surrogate's Court · Jun 18, 1959

It has been clearly established that at the time of that application for letters, no person named as executor in the will was living and there was property *466 in the State of New York belonging to the decedent which remained … It has also been clearly established that all of the legatees in this will were nonresident aliens and were not qualified to receive letters.

Haldeman v. Dept. of Revenue, Tc-Md 070773c (or.tax 9-24-2008)

Oregon Tax Court · Sep 24, 2008

*Page 2 Plaintiff's "domestic partner" who qualified for the above health insurance benefits during 2006 is of the opposite sex. … During 2006, Plaintiff was not legally married to the individual who qualified for the domestic partner benefits. The exemption is claimed on the return by subtracting the "income."

Beaudoin v. Tilley

110 Misc. 2d 696 · New York Family Court · Sep 14, 1981

The section clearly allows the court to direct payment from three sources: the respondent, if he is financially able; the court’s own funds; or from the funds of the social services officer where the child is or is likely … That case is clearly distinguishable from the instant action in that it deals with a paternity suit and an indigent respondent.

St. Paul Fire & Marine Insurance v. State

99 Misc. 2d 140 · New York Court of Claims · Apr 9, 1979

The New York authorities establish that a remedy at law exists for the type of injury suffered by St. Paul. In Empire Sq. Realty Co. v Chase Nat. Bank of City of N. … The conclusion is inescapable that the Legislature did not intend the State to remain immune from suit under article 3-A. The only question is: in what forum?

Hunting v. Jones

215 S.W. 959 · Texas Commission of Appeals · Nov 12, 1919

In pursuing tljis latter inquiry, resort may be had to certain well-established principles of construction. To paraphrase the language of Hancock v. … Otherwise, violence would be done to a well-established presumption thus expressed in Hancock v.

Hamilton County Assessor v. Charles E. Duke

69 N.E.3d 567 · Indiana Tax Court · Feb 3, 2017

Duke’s real property qualified for an educational purposes exemption, but did not qualify for a religious purposes exemption. … Accordingly, the Indiana Board’s finding of fact that Little Lamb provided activities that fostered an atmosphere of education cannot establish the property’s predominant use without a time-usage comparison.

Waldo Block Partners v. Motion for Summary Jud.

16 Or. Tax 33 · Oregon Tax Court · Apr 18, 2002

The department contends that the statute’s legislative history clearly reflects an intent to update the assessed value of the property for purposes of the second 15-year special assessment period. … The constitution clearly anticipates that when the taxable status of property changes, either becoming disqualified for special assessment or becoming “newly eligible” for special assessment, a new MAV is established for

Easley v. Dept. of Rehab. & Corr.

2009 Ohio 7051 · Ohio Court of Claims · Dec 10, 2009

a regularly conducted business activity, and if it was the regular practice of that business activity to make the memorandum, report, record, or data compilation, all as shown by the testimony of the custodian or other qualified … Accordingly, the statements included in the reports presented by defendant will not be considered in ruling on plaintiff’s claims. {¶ 22} However, the court finds that plaintiff’s version of events does not establish

Mowers v. State

168 Misc. 651 · New York Court of Claims · Aug 10, 1938

The troopers were employees of the State, and for damages caused by their negligence the State has waived its immunity. (Court of Claims Act, § 12.) But concededly they were not negligent. … Claimants contend, however, that they established a moral obligation against the State for which compensation may be made. The powers of this court are entirely statutory. It has no equitable jurisdiction.

In re the Estate of Martin

146 Misc. 2d 144 · New York Surrogate's Court · Dec 20, 1989

A review of decedent’s will establishes that Mrs. … Martin left to his wife, he clearly would have provided specific direction if he had attached any real significance to the powers in article twenty-fourth.

In re the Estate of Manganiello

45 Misc. 2d 268 · New York Surrogate's Court · Feb 11, 1965

The latter provision and article ‘ ‘ first ’ ’ of the will, when considered together, clearly establish a contract not to revoke the instrument and indicate an intent to create in the survivor the right to use the property … This would be a terminable interest, not qualifying for the marital deduction (Matter of Walcott, supra).

Brennan v. State

64 Misc. 2d 213 · New York Court of Claims · Oct 9, 1970

Clearly the parties and their privies are bound by a prior determination of any cause sought to [be] relitigated; but what of persons neither parties nor in privity with a party to the first action! … It is recognized that in our State the waiver of sovereign immunity does not include the right to a jury trial.

In re the Estate of Hammer

81 Misc. 2d 25 · New York Surrogate's Court · Dec 18, 1974

They contend that IRS is not a legal entity which can be sued; that if the real party in interest is the United States, it has not waived its sovereign immunity. … Absent a clearly expressed intent by testator that nontestamentary gifts are exonerated from the payment of estate taxes, they must bear their apportioned share of such taxes (Matter of Leonard, 9 AD2d 1 , supra, and cases

Opinion No. (2009)

Oklahoma Attorney General Reports · Aug 19, 2009

individual or organizations 4 [sic], thereby establishing fair *Page 5 market price, which establishment shall be subject to ratification by the Committee at the next regular Committee meeting. … The requirement that the fair market price be determined prior to the time of procurement or contract award, is clearly set forth in the statutes.

In re the Judicial Settlement of the Account of Shulsky

120 Misc. 232 · New York Surrogate's Court · Jan 15, 1923

By the 10th paragraph of the will, however, he added to and qualified all that he had theretofore expressed by indicating clearly that he had one dominant intent, namely, that his wife was to have not less than the sum of … Effect should be given, if possible, to all of the language used in the will; qualifying words are to be harmonized with the words they qualify, and if, when harmonized, the intention is manifest, it should be given effect

Nolan v. State of New York

2023 NY Slip Op 23424 · New York Court of Claims · Dec 18, 2023

Also, it is well established that the NYPD members are not State officials but rather local city officials for whose tortious acts the State is not responsible and the Court of Claims has no jurisdiction. … Clearly, these are not State crimes and there is no State involvement whatsoever, therefore, Court of Claims Act § 8-b provisions have no applicability here.

People v. Cagan

56 Misc. 2d 1043 · Criminal Court of the City of New York · May 23, 1968

Their calling carries no immunity. Their cause confers no privilege to break or disregard the law.” *1045 In the case at bar, the defendant did not actually march at the head of the group as he intended. … Thus, a violation of section 240.20 is clearly an offense.

Glenn v. State

144 Misc. 2d 101 · New York Court of Claims · Jun 9, 1989

It is therefore immune and cannot form the basis of a finding of liability predicated on negligence. (Tango v Tulevech, 61 NY2d 34 ; Chung v State of New York, 122 Misc 2d 676 .) … v State of New York, 71 AD2d 181 ) or to a police investigator, who is only entitled to a qualified protection (see, Arteaga v State of New York, 72 NY2d 212 ). .

Hood River County v. Department of Revenue

13 Or. Tax 292 · Oregon Tax Court · Jun 19, 1995

In this case, county contends that the department is obligated to establish the absence of any significant differences. … The court finds that assessment of ad valorem taxes against the federal lessee violates the constitutional principle of intergovernmental immunity.

Trenton Church of Christ v. City of Trenton

3 N.J. Tax 267 · New Jersey Tax Court · Aug 26, 1981

The sole issue involved is whether plaintiff’s use and occupancy of the subject property qualifies under either of the above uses. … Otherwise any individual whose home is in New Jersey and who incorporated here for religious purposes and who evangelized all over the country would be entitled to the immunity.