Case law

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).

Smiley, Shane v. Four Seasons Coach Leasing, Inc., et al.

2016 TN WC App. 31 · Tennessee Workers' Compensation Appeals Board · Jul 15, 2016

Once Claimant qualified to be on Four Seasons' approved driver list, he was periodically offered assignments to operate touring coaches for various artists. … Instead, Four Seasons argues that Claimant described only a "gradually occurring injury" that does not, in Four Seasons' opinion, qualify as a compensable "injury by accident."

Springwater Env. v. Clackamas County, Tc-Md 100196d (or.tax 2-17-2011)

Oregon Tax Court · Feb 17, 2011

There is no dispute that Plaintiff meets the statutory requirements of a qualifying organization operating a charter school in a leased facility owned by an exempt body, the Oregon City School District. … Plaintiff must establish its claim "by a preponderance of the evidence, or the more convincing or greater weight of evidence." Schaefer v. Dept. of Rev ., TC No 4530 at 4 (July 12, 2001) (citing Feves v.

People v. Fanning

27 Misc. 3d 740 · Criminal Court of the City of New York · Jan 6, 2010

Beyond the words of the waiver of extradition, the defendant’s position that he has an absolute or discretionary right to withdraw a waiver of extradition is inconsistent and clearly at odds with the purpose of the Uniform … May 20, 2009, more than five months before he moved to withdraw, the court, the prosecutor and the local and federal authorities in Pennsylvania and the Eastern District of New York, having no notice of the defendant’s qualified

Town of St. John v. State Board of Tax Commissioners

690 N.E.2d 370 · Indiana Tax Court · Dec 22, 1997

As the Supreme Court explained, “Article X, section 1 does not immunize legislative policy judgments from judicial oversight, but rather establishes mandatory minimum requirements for our system of property assessment and … Additionally, the Supreme Court stated that Article X, Section 1 does not “immunize legislative policy judgments from judicial oversight, but rather establishes mandatory minimum requirements for our system of property assessment

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).

Moore v. Mohawk Indus.

North Carolina Industrial Commission · Mar 8, 2007

McGregor reported that on October 1, 2002, he was provided with copies of medical evaluations used by plaintiff in her successful effort to qualify for Social Security disability, reports that had not been previously made … In each attempt at placement, plaintiff has clearly evidenced intent not to cooperate fully and in good faith, in violation of the Industrial Commission Order that she do so. N.C. Gen. Stat. § 97-25 . 3.

Ionita v. Department of Revenue

Oregon Tax Court · Jun 21, 2013

That regulation establishes two methods for allocating or apportioning expenses associated with tax-exempt income paid to an adult foster care provider. See generally id. … One method is to track expenses directly related to nonexempt income of qualified residents. (Id.)

Capital One Auto Finance, Inc. v. Dept. of Rev.

22 Or. Tax 326 · Oregon Tax Court · Dec 23, 2016

Taxpayer also argues that any “contrary interpretation” by the department would be akin to “ad hoc decision-making in violation of Article I, section 20[,] of the Oregon Constitution” (Oregon’s privileges and immunities clause … Substantial nexus can be established by economic presence alone. Taxpayer’s significant economic activities in Oregon established substantial nexus with Oregon.

Sony Corporation of America v. Park Ridge Borough

New Jersey Tax Court · Jan 15, 2020

Means who is purportedly qualified to testify as to the reliability of the R.S. Means Online software. Plaintiff then filed a motion for an N.J. Evid. R. 104 hearing as to the admissibility of R.S. … In applying R. 1:7-3, the Appellate Division has established a preference for the trial court to err on the side of preserving any evidence for appellate review. In State v. Rowe, 316 N.J. Super. 425, A.2d 612 (App.

In Re Berry

979 A.2d 991 · Court of Judicial Discipline of Pennsylvania · Jun 25, 2009

Clearly, this enumeration is meant to embrace offenses more serious than the exhaustive list contained in § 18(d)(1) since otherwise the pension loss — which is the only practical effect of a finding of "disrepute" — could … The tenant who has to deal with a judge in the judge's chambers, is clearly put to a disadvantage in dealing with such adversary situations.

Division of Family Services v. Smith

896 A.2d 179 · Delaware Family Court · Nov 18, 2005

The Division clearly proved that Mother had already lost her parental rights in two other children by reason of involuntary terminations. … Atkins’ review of Mother’s probation file, on March 14, 2005, Mother’s probation officer made a referral to Sussex Mental Health to see if Mother would qualify for the program.

Miller v. Department of Revenue

13 Or. Tax 488 · Oregon Tax Court · May 16, 1996

On appeal, the appellate court upheld the Tax Court decision as not clearly erroneous. Lesser v. U.S., 352 F2d 789, 65-2 USTC (CCH) ¶ 9743 (9th Cir 1965). … The evidence established the property was well maintained and, by being subject to the HUD agreements, would continue to be maintained.

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

2017 NCBC 106 · North Carolina Business Court · Nov 21, 2017

GTA does not clearly explain its involvement in cut-and-sew operations in China and Asia but claims that it was involved in “sourcing” cut-and-sew operations in China since as early as 2009. … Nevertheless, it is undisputed that Ryan’s responsibilities as head of GTA’s China operations required him to identify qualified cut and sew vendors for at least some of GTA’s customers, and to handle certain in-country

Oregon Portland Cement Co. v. Department of Revenue

8 Or. Tax 78 · Oregon Tax Court · Feb 26, 1979

Wolfe’s introduction and the presentation of some testimony, counsel for defendant objected to his appearance as a witness on the ground that he was not qualified to value property for ad valorem tax purposes. … He drafted a schematic replacement plant (Def Ex A, at 36a); however, it clearly lacks the authority of that prepared by Mr. Wolfe (PI Ex 1). The witness basically followed the same approach as that used by Mr.

Health Net Life Ins. Co. v. Dept. of Rev.

24 Or. Tax 514 · Oregon Tax Court · May 3, 2021

Because Congress had clearly expressed its intention to exempt MA organizations from such a tax, the tax under ORS 317.090 is pre- empted by 42 USC section 1395w-24(g). … See 5 USC § 8909(a) (establishing fund); id. § 8906 (providing for contributions to the fund).

Adams v. Aventis, S.A.

2003 NCBC 7 · North Carolina Business Court · Aug 26, 2003

Qualified Personnel, Inc., 294 N.C. 200, 240 S.E.2d 338 (1978); Blackwelder v. State Dep't of Human Resources, 60 N.C. App. 331, 299 S.E.2d 777 (1983); Heavener v. Heavener, 73 N.C. … It is difficult to interpret the language of the 1969 amendment to the statute as doing anything other than establishing indirect purchaser standing.

Schwarz v. Dept. of Rev.

Oregon Tax Court · Sep 19, 2017

Certain “qualified nonpersonal use vehicles” are not subject to strict substantiation. … There is no evidence from which the court can make a reasonable estimation of Plaintiffs’ utility expenses. /// 11 “Qualified nonpersonal use vehicles” include “clearly marked police and fire vehicles

Herrera v. Charlotte School of Law, LLC

2018 NCBC 34 · North Carolina Business Court · Apr 20, 2018

automatically reduce the number of qualified scholarship recipients.” (Third Am. Compl. ¶ 24.) 37. … CSL had loyalties to the public and a duty to ensure that only qualified lawyers graduate from its program.

Red Fox Future, LLC v. Holbrooks

2014 NCBC 8 · North Carolina Business Court · Mar 24, 2014

{24} “The movant has the burden of establishing the absence of any triable issues of fact.” Strickland, 176 N.C. App. at 661, 627 S.E.2d at 305. … (2) Is the witness testifying at trial qualified as an expert in that area of testimony? (3) Is the expert’s testimony relevant?” Howerton v.