Case law

Lakeview Country Club, Inc. v. State Board of Tax Commissioners

565 N.E.2d 392 · Indiana Tax Court · Jan 22, 1991

“No law is more firmly established than this, that no tax shall be assessed which is not authorized by statute.” Sluder v. Mahan (1954), 124 Ind.App. 661, 671 , 121 N.E.2d 137, 141 . … Furthermore, the State Board claims the county board’s actions qualified as a review of a current year’s assessment or a review of an “assessment made with respect to the last preceding assessment date” under IC 6-1.1-13-

Paul J. Elmer and Carol A. N. Elmer v. Indiana Department of Revenue

42 N.E.3d 185 · Indiana Tax Court · Sep 1, 2015

See also Filip, 879 N.E.2d at 1081 (explaining that a party’s designation of evidence may appear in its brief so long as the party clearly identifies the listed materials as designated evidence). … To qualify for a business expense deduction, an item must (1) be paid or incurred during the taxable year, (2) be for carrying on any trade or business, (3) be an expense, (4) be an ordinary expense, and (5) be a necessary

Erez Holdings Urban Renewal, LLC v. Director, Div. of Taxation and Twp. of Lakewood

New Jersey Tax Court · Feb 2, 2022

Erez was qualified as an urban renewal entity under the LTTEL. … Clearly, the NRDF is not based on the tax-exempt status of the grantee for income tax purposes.

Clay, Sharee v. Signature Healthcare

2019 TN WC App. 48 · Tennessee Workers' Compensation Appeals Board · Oct 21, 2019

An abuse of discretion occurs when the trial court causes an injustice by applying an incorrect legal standard, reaches an illogical result, resolves the case on a clearly erroneous assessment of the evidence, or relies on … Oglesby’s written causation opinion did not qualify as an exception to the prohibition against hearsay and that there was no stipulation as to the admissibility of the opinion.

Lupton v. Blue Cross and Blue Shield Giduz v. Blue Cross and Blue Shield

1999 NCBC 3 · North Carolina Business Court · Jun 14, 1999

Rule 23(e) clearly applies to this situation; indeed, due process concepts might well be held to require notice, even in the absence of Rule 23(e)." Id. at 327. … {18} As the Shelton Court noted, this view of the fiduciary role of class representatives was well established. Id.

Tillamook Lodging LPI v. Tillamook County Assessor

Oregon Tax Court · Jun 18, 2025

Payment of the full amount due on or before November 15 qualifies for a three percent discount. … The court sees no reason to conclude that Defendant’s action was clearly wrong or capricious.

Fallsview Glatt Kosher Caterers, Inc. v. Rosenfeld

7 Misc. 3d 557 · Civil Court of the City of New York · Jan 10, 2005

A statutory warranty is a different thing than a statute of frauds— the one establishes a standard of liability against which contractual performance is to be assessed, the other determines whether the contract is provable … Throughout the period, there are traditional and Orthodox religious services, lectures on religious and other subjects (presumably with a religious or cultural perspective), and a series of activities that are clearly designed

Organek v. State

151 Misc. 2d 78 · New York Court of Claims · May 22, 1991

Your client did not qualify for a noise barrier under the criterion used, which are based on Federal Highway Administration guidelines.” … In my opinion, this was another effort to establish a foundation under claimants’ meritless efforts to establish a de facto appropriation; and, I so find.

Question Submitted by: The Honorable Jason Nelson, State Representative, District 87

2016 OK AG 4 · Oklahoma Attorney General Reports · May 19, 2016

If a child does not qualify as a child with a disability under the IDEA, he or she may qualify under Section 504 as the definition of disability is broader than that under the IDEA. … While the facility has some flexibility in who it contracts with, see Part III(A)(4), that a contract be in place is clearly required by the laws and regulations applicable to day treatment programs.

Wilsonville Heights Assoc., Ltd. v. Department of Revenue

17 Or. Tax 139 · Oregon Tax Court · Aug 7, 2003

First, the interest of the federal government is in having affordable housing, available to persons who qualify as tenants under the government program. … The reference to “contract” is clearly a reference to the regulatory agreement between the developer and the government and related debt instruments.

Cook Industries, Inc. v. Department of Revenue

8 Or. Tax 205 · Oregon Tax Court · Oct 24, 1979

Plaintiff’s records establish that approximately one-half of the grain is obtained from sources outside the State of Oregon, primarily from Idaho, Washington and Montana. … Such an interpretation is clearly unreasonable.

Van Cortlandt v. Underhill

17 Johns. 405 · Court for the Trial of Impeachments and Correction of Errors · Mar 15, 1819

It appears, from a minute investigation of the testimony, that the first charge, as to the private and ex parte communication, is groundless; the weight of evidence is clearly with the respondents. … , and probably the parties contemplated, an appraisement, upon the personal view and examination of the arbitrators ; for it appears, that they were men whose concern in mills and milling business, had. as was supposed, qualified

Bonard's Will

16 Abb. Pr. 128 · New York Surrogate's Court · Jul 1, 1872

There is no rule of more universal application, both here and in England, that the plain and unambiguous words of the will must prevail, and are not to be controlled or qualified by any conjectural or doubtful constructions … Lord A. said : “I find it laid down as a rule, long ago established, that where there is a gift with a condition inconsistent with and repugnant to such gift, the condition is wholly void.

In re the Accounting of Downs

3 Mills Surr. 397 · New York Surrogate's Court · Jan 15, 1903

He was not an ordinary legatee but was required by the deceased to survive him for ten years, or, dying within that period, to leave issue surviving in order to qualify himself as a beneficiary. … That the relations of testator and contestant were those of the ordinary creditor and debtor is established by the decision in Ritch v. Hawxhurst, 114 N. Y. 512 .

Williams, Consuelo v. Ceco Door Products

2017 TN WC 150 · Tennessee Court of Workers' Compensation Claims · Aug 3, 2017

Patient had atrophy that was clearly visible. … Both physicians are well-qualified, and the differences in their qualifications are not determinative. Regarding the circumstances of the evaluation, the Court finds Dr.

Farmer's Direct, Inc. v. Dept. of Rev.

24 Or. Tax 399 · Oregon Tax Court · Feb 3, 2021

As a national bank, its personal property was immune from property tax. Id. at 597. … The washing system used a water soft- ening system and a boiler that were “clearly affixed to and part of the real property.” Id.

Harden v. Department of Professional Regulation

18 Fla. Supp. 2d 212 · State of Florida Division of Administrative Hearings · Mar 4, 1986

The Petitioners, John Eugene Harden and Dova Cauthen, qualified for and were administered the January 1982 Electrical Contractors’ Licensing Examination. … The Petitioners, John Eugene Harden and Dova Cauthen, qualified for and were administered the July 1982 Electrical Contractors’ Licensing Examination.

Khawaja v. J.P. Morgan Chase Bank

10 Misc. 3d 862 · Civil Court of the City of New York · Nov 28, 2005

Chase established an internal mechanism whereby its customers could transfer funds from one customer’s bank account to another via a written instrument denominated as a “transfer advice.” … Applicability of Article 4-A to This Case In this case, the transfer advices qualify as payment orders which the Alis allegedly transmitted in writing to Chase to pay $19,300 to Khawaja. (UCC 4-A-103 [1] [a].)

Area Interstate Trucking, Inc. v. Indiana Department of Revenue

605 N.E.2d 272 · Indiana Tax Court · Dec 29, 1992

Petitioners operate motor vehicle equipment that qualifies as ‘commercial motor vehicles’ subject to the motor carrier fuel tax, and[] because those commercial motor vehicles consume fuel in their operation upon Indiana highways … Moreover, “[t]he burden is on the challenger to clearly demonstrate the statute’s invalidity, and all doubts are resolved in favor of the statute.” Id.

Opinion No. 75-244 (1975) Ag

Oklahoma Attorney General Reports · Nov 17, 1975

twenty-five (25) members, also with the Governor as an ex officio member, as now constituted, are hereby declared to be agents of the State of Oklahoma, and to hold as such directors until their successors are elected and qualified … each of these branches of government shall be vested in a separate body of public servants, and that the perfection of the system requires that the lines which separate and divide these departments shall be broadly and clearly