Case law

Duke Power Co. v. Hillsborough Township

20 N.J. Misc. 240 · New Jersey Tax Court · Jun 2, 1942

petitioner with subpoenas duces iecum, calling for the production of its books before the county board; that timely claims for exemption were not filed by petitioner; that the property for which exemption is claimed does not qualify … This exemption is well established by the construction of R. S. 54:4-3.2; N. J. S. A. 54:4-3.2 in Trenton v. Standard Fire Insurance Co., supra.

Sicardi v. Director

26 N.J. Tax 74 · New Jersey Tax Court · Apr 27, 2011

Sicardi ($80,000) and a newly “established account for the estate and controlled by [Mr.] … Clearly this argument *86 defeats the plain language of the statute which allows a deduction for the fees of “executors and administrators and the ordinary fees of their attorneys.”

Opinion No. (1991)

Oklahoma Attorney General Reports · Mar 1, 1991

Although the Tenth Circuit eventually held in that case that the sheriff was immune from liability because he believed he had jurisdiction on the area, and at the time of arrest "the law regarding the jurisdiction of local … police officers on Indian Tribal Trust land in Oklahoma was not clearly established," the Court left open the subject of the county's possible liability.

Question Submitted by: The Honorable Richard Morrissette, State Representative, District 92

2015 OK AG 10 · Oklahoma Attorney General Reports · Oct 29, 2015

The Legislature made its purpose clear in establishing the Oklahoma Guardianship and Conservatorship Act, emphasizing maximum self-reliance and independence of the ward. ¶3 The Legislature stated its purpose for establishing … Where the "language is plain and clearly expresses the legislative will, further inquiry is unnecessary." Cattlemen's Steakhouse, Inc. v. Waldenville , 2013 OK 95, ¶ 14 , 318 P.3d 1105, 1110 . B.

Riensche v. Department of Revenue

8 Or. Tax 304 · Oregon Tax Court · Mar 20, 1980

Gibson’s appraisal report, PI Ex 2, 5: "Clearly, growth rates vary widely depending on site class, tree age and spacing of trees. … Gartz in that he established two categories for the determination of logging costs; i.e., the first category consisted of prime stands of merchantable timber containing 3 MBF or more per acre; the second, the costs of logging

Portland General Electric Co. v. Department of Revenue

11 Or. Tax 78 · Oregon Tax Court · Sep 8, 1988

Rather, the transaction between plaintiff and ARCO was an arm’s-length transaction negotiated by the parties to establish a price which was paid in cash. … would fail to qualify as a valid sale-lease-back arrangement. a 4 From one point of view the manner by which the tax benefits are transferred should not be important.

Olvey v. Jones

156 S.W.2d 977 · Texas Commission of Appeals · Nov 26, 1941

The miúeral deed both before and after reformation clearly shows that the parties did not intend that it should operate as a conveyance of an entire interest in the minerals. … The authorities are not in accord upon this question; but we think the decisions of this court recognize that even in a case where the land is sold in gross, and the quantity stated in the conveyance is qualified by the words

Gale & Kitson Fredon Golf, L.L.C. v. Township of Fredon

26 N.J. Tax 268 · New Jersey Tax Court · Dec 22, 2011

Lamieella’s conclusion of value of Bear Brook and that of the Assessor are clearly different and would result in different tax assessments. … However, if “a litigant establishes evidence to support a finding of a ‘reasonable probability’ or ‘likelihood’ that the contingencies would be *288 fulfilled, then the contract’s relevance and admissibility would be established

Gupta v. Eli Glob., LLC

2019 NCBC 39 · North Carolina Business Court · Jun 19, 2019

Freeman, 367 N.C. 136, 146, 749 S.E.2d 262, 271 (2013) (noting that piercing the corporate veil is not a theory of liability and holding that a separate claim is required to establish liability). … The Court notes that at oral argument Defendants’ counsel responded to the allegations that Lindberg had no intention to honor his promises at the time he made them by asserting clearly that Defendants do not and will not

Trumbull Corp. v. Ohio Dept. of Transp.

2011 Ohio 6863 · Ohio Court of Claims · Nov 15, 2011

.” {¶48} Clearly, the IMS is part of the “basic configuration,” and the basic configuration is part of the “project scope.” … documents memorializing any of the work performed by these consultants were admitted into evidence. {¶64} Jones admitted that he relied upon Young’s opinion on issues regarding the basic configuration and that he was not qualified

Badawi v. Ohio State Univ. Wexner Med. Ctr.

2023 Ohio 2654 · Ohio Court of Claims · Jun 14, 2023

And in Ackison, the Ohio Supreme Court stated, “Once cause in fact is established, a plaintiff then must establish proximate cause in order to hold a defendant liable.” Ackison at ¶ 48. In Clinger v. … In truth, there is clearly some anguish on their part as well. No one wanted this to happen.

In re the Estate of Rose

138 Misc. 630 · New York Surrogate's Court · Dec 4, 1930

Surely it may not be argued that proponent established by a fair preponderance of evidence that decedent possessed testamentary capacity! Riendeau’s testimony did not bear upon the issue at all. Mrs. … The verdict of the jury upon the fifth and sixth questions presented Was clearly against the weight of the evidence and contrary to law.

Naymik v. Northeast Ohio Areawide Coordinating Agency

2018 Ohio 1718 · Ohio Court of Claims · Apr 27, 2018

Burden of Proof {¶9} “Exceptions to disclosure must be strictly construed against the public records custodian, and the custodian bears the burden to establish the applicability of an exception.” … Bidding content must be individually scrutinized against trade secret standards to determine if any part qualifies. State ex rel. Plain Dealer v.

Maples, Sallie v. Federal –Mogul Corp.

2016 TN WC 1 · Tennessee Court of Workers' Compensation Claims · Jan 4, 2016

Thus, both physicians are qualified to address causation with regard to Ms. Maples' condition. However, Ms. Maples testified Dr. … Maples clearly knew she suffered from arthritis several years before she gave notice of a work-related injury to Federal-Mogul. She also clearly knew for several years that her job duties made her pain worse.

Brown, Linda v. Nissan North America

2020 TN WC 78 · Tennessee Court of Workers' Compensation Claims · Aug 25, 2020

As an orthopedic surgeon, he is better qualified than Dr. MacGregor to assess causation for her shoulders. Further, both Drs. … Brown did not establish the dates or duration of temporary total disability.

First Nat. Bank of Coleman v. First Nat. Bank of Brownwood

278 S.W. 188 · Texas Commission of Appeals · Dec 10, 1925

We think this possible situation pertinently presents to the mind the invalidity, legally speaking, of every defense set up by the defendant in error, and clearly establishes the right of the plaintiff in error to the judgment … After qualifying as to his familiarity with the customs and usages of banks in regard to handling commercial paper, he says: “If a person residing in an adjoining county who is not a customer of the bank in Brown-wood, and

Hannegan v. Department of Revenue

Oregon Tax Court · Jan 11, 2012

Plaintiff clearly established a new domicile in Massachusetts on September 1, 2007. … Plaintiff’s parents’ residence in Oregon does not qualify as his tax home.

Horton v. State

50 Misc. 2d 1017 · New York Court of Claims · Jun 29, 1966

Each case clearly depends upon its own peculiar state of facts. (Liubowsky v. State of New York, 260 App. Div. 416 , affd. 285 N. Y. 701 ; Sutherland v. State of New York, 189 Misc. 953 .) … There are several cases which allow the expert testimony by one qualified in the field of domestic service agencies and hold it is competent *1023 evidence of damages for the wrongful death of a housewife. (Weiss v.

Opinion No. (2009)

Oklahoma Attorney General Reports · Oct 7, 2009

In answering your question we are guided by well-established court precedent. The goal of any statutory construction is to "ascertain and give effect to legislative intent." See J.L.M. v. … However, "where there are two statutory provisions, one of which is special and clearly includes the matter in controversy, and prescribes different rules and procedures from those in a general statute, the special statute

Evergreen Aviation & Space Museum v. Yamhill County Assessor

Oregon Tax Court · Aug 27, 2012

The issue before the court is whether the use made of the subject property qualifies for exemption under the statute. … While this list is not exclusive, “[t]he savings must be clearly evident.” OAR 150-307.112(9).