Case law

Wynne v. Lincoln County Assessor, Tc-Md 080231c (or.tax 10-16-2009)

Oregon Tax Court · Oct 16, 2009

ORS 308.007 (1)(a), (2). 2 Because this matter was heard under the *Page 5 provisions of ORS 305.288 (1) (2007), the court cannot order a reduction in RMV unless Plaintiff satisfactorily establishes an error in value of at … Plaintiff clearly has not shown the 20 percent error required by ORS 305.288 (1) (2007). Accordingly, Plaintiffs appeal is denied.

Camara v. Ohio State Univ. Med. Ctr. E.

2015 Ohio 5554 · Ohio Court of Claims · Dec 31, 2015

Similarly, “[i]n order to establish medical malpractice, it must be shown by a preponderance of the evidence that the injury complained of was caused by the doing of some particular thing or things that a physician or surgeon … The magistrate finds that defendant’s experts clearly had superior knowledge of both sickle cell disease and infectious diseases in general. In sum, the magistrate finds that Dr. Steinberg and Dr.

Cropper v. Commonwealth

2 Va. 842 · General Court of Virginia · Dec 15, 1843

The charter of Petersburg provides for an election of a qualified person by the common council to fill any vacancy in the office of mayor; and when such a person was so elected, and duly Qualified, the former mayor who held … Act Establishing Constitutional. — The act of March 31,1848, establishing a special court of appeals, constituted of judges of tfie circuit courts, is constitutional. Sharpe v. Robertson, 5 Gratt. 518 .

NJ State Firemen's Assn. v. Director, Div. of Taxs

New Jersey Tax Court · Jan 31, 2023

Since 1945, the Legislature has clearly required foreign carriers to directly pay the NJSFA 2% of all fire insurance premiums, the quid pro quo being a full credit against the payable IPT. … associations”); Office of the Governor, News Release, A. 3561/S. 2995 (Aug. 15, 1985) (S. 2995 was signed into law “to close a loophole in the State’s” IPT law “which had permitted” foreign entities “to avoid” the tax “by establishing

Khalaf v. Dept. of Rev.

24 Or. Tax 1 · Oregon Tax Court · Feb 5, 2020

See National Can Corp., 520 F Supp at 579 (“[T]here can be an expense which will qualify as a tax deduction where all other requirements are satis- fied, if there is payment in kind or in the equivalent of cash.” … dealer that temporar- ily withdraws certain vehicles from its inventory to use as “demonstration” vehicles meant to stimulate future sales cannot then claim depreciation deductions on those vehi- cles unless the evidence clearly

Cropper v. Commonwealth

2 Va. 842 · General Court of Virginia · Dec 15, 1843

The charter of Petersburg provides for an election of a qualified person by the common council to fill any vacancy in the office of mayor; and when such a person was so elected, and duly Qualified, the former mayor who held … Act Establishing Constitutional. — The act of March 31,1848, establishing a special court of appeals, constituted of judges of tfie circuit courts, is constitutional. Sharpe v. Robertson, 5 Gratt. 518 .

Kerry Bodenhamer Farms, LLC v. Nature's Pearl Corp.

2017 NCBC 27 · North Carolina Business Court · Mar 27, 2017

In view of these well-established principles, the Court concludes that KB Farms has not sufficiently alleged aggravating circumstances to support its section 75.1-1 claim. … The unusual facts of that case are clearly inapposite. 57.

Constr. Managers, Inc. v. Amory

2019 NCBC 31 · North Carolina Business Court · May 17, 2019

The allegations clearly allege that Amory downloaded a large quantity of information from Plaintiffs’ Box Account to his personal device(s), including many of CMI’s alleged trade secrets. … In the absence of such allegations, the mere fact that Amory was given substantial accounting and bookkeeping responsibility is not sufficient to establish a fiduciary relationship.

People v. Moses

57 Misc. 2d 960 · Criminal Court of the City of New York · Sep 20, 1968

hold that the Constitution was violated when appellant’s demand for a jury trial was refused ’ ’ (pp. 149-150) , 14 2: “ Crimes carrying possible penalties up to six months do not require a jury trial if they otherwise qualify … An appeal can settle the question so clearly set out here. Motion and demand for a jury trial are denied.

Rcjj, LLC v. Rcwil Enters., LLC

2016 NCBC 44 · North Carolina Business Court · Jun 20, 2016

The moving party bears “the burden of clearly establishing lack of a triable issue” to the trial court. N.C. Farm Bureau Mut. Ins. Co. v. Sadler, 365 N.C. 178, 182, 711 S.E.2d 114, 116 (2011). … The record in this case does not establish that Crecelius clearly repudiated his fiduciary obligations to Do Good prior to the execution of the Separation Agreement.

Vernon Township v. Kyungkon Choi

New Jersey Tax Court · Jul 10, 2025

The issue to be decided is whether the assessments on Lot 27 constitute the type of error that qualifies for relief under the Correction of Errors statute, N.J.S.A. 54:51A-7. … a minor subdivision expires: 190 days from the date on which the resolution of the municipal approval is adopted unless within such period a [conforming] plat . . . or deed clearly

In re the Estate of Lawrence

86 Misc. 579 · New York Surrogate's Court · Jun 5, 1974

But all wills do not clearly express the intention of the testator by naming his beneficiaries. … The second part clearly referred to testamentary (and inter vivos) dispositions.

Jackson v. Abrams, Fensterman, Fensterman, Flowers, Greenberg & Eisman, LLP

52 Misc. 3d 183 · Civil Court of the City of New York · Jan 12, 2016

Fensterman’s deposition clearly confirmed that Fensterman sought Jackson out to be his personal chauffeur after Jackson had driven Fensterman on a number of occasions as a driver in a car service. … The movant bears the burden of establishing that no genuine issues of material facts exist. ( 2004 WL 2075179 , *2, 2004 US Dist LEXIS 18685 , *6, citing Celotex Corp. v Catrett, 477 US 317, 322-324 [1986]; McLee v Chrysler

Campbell Sales Grp., Inc. v. Niroflex by Jiufeng Furniture, LLC

2022 NCBC 75 · North Carolina Business Court · Dec 5, 2022

Defendants argue that (1) the types of information identified by LIU do not actually qualify as trade secrets under North Carolina law; and (2) even if they did so qualify, this information was not subject to any reasonable … However, Genfine has not clearly explained the basis for its calculation of interest in these amounts.

Garcia v. Dept. of Rev.

Oregon Tax Court · Mar 3, 2020

Bank Deposit Analysis “Where a taxpayer’s books do not clearly reflect income, the Department of Revenue may demonstrate unreported income ‘by any practicable proof that is available in the circumstances of the … Reduction of Business Expenses Under IRC Section 265 IRC section 131(a) excludes from gross income “amounts received by a foster care provider * * * as qualified foster care payments.”

In re the Estate of James

17 Mills Surr. 161 · New York Surrogate's Court · May 18, 1916

The value of the estate in Europe and of the appellant’s property is not clearly shown. We infer from the record that the American property was of the value of about $600,000; the European property of about $300,000. … The estate is a large one; the husband selected his wife as his executrix when he must have known that she had no business capacity qualifying her for that position.

Ridley, Theralease v. Mature Care of Standifer Place, LLC

2024 TN WC App. 25 · Tennessee Workers' Compensation Appeals Board · Jul 9, 2024

Furthermore, “an aggravation or exacerbation need not be permanent for an injured worker to qualify for medical treatment reasonably necessitated by the aggravation.” Miller, 2015 TN Wrk. Comp. App. Bd. … We do not, however, find any indication in the record that Employee has established entitlement to a panel of pain management specialists to treat any condition primarily caused by the work accident. 4 Dr.

Toa Construction Co. v. Tsitsires

9 Misc. 3d 469 · Civil Court of the City of New York · Jul 7, 2005

The court qualified Dr. Collins as an expert witness. Dr. Collins diagnosed respondent as suffering from “panic disorder not otherwise specified.” Dr. Collins disputed on several grounds Dr. … After viewing a portion of the videotapes, the court notes that viewers are able to see clearly the individuals in the lobby. The court is satisfied, therefore, that McBrinn testified honestly about the videotapes.

Mayer & Schweitzer, Inc. v. Director, Division of Taxation

20 N.J. Tax 217 · New Jersey Tax Court · Sep 18, 2002

that its sales of securities by traders in New Jersey were sufficiently integrated with its business carried on in another state in accordance with the Director’s regulation, See N.J.A.C. 18:7-8.12; and (b) if they could establish … M & S would not be immune from taxation in those states by virtue of P.L. 86-272, which only protects vendors of tangible personal property from state income taxation for the mere solicitation of sales.

Se. Anesthesiology Consultants, Pllc v. Charlotte-Mecklenburg Hosp. Auth.

2018 NCBC 60 · North Carolina Business Court · Jun 22, 2018

Plaintiffs also established a website, www.yourcriticalmoment.com, to facilitate its ad campaign. (Berger Aff. ¶ 13, Exs. E–G.) 59. … Atrium’s argument that the SEA physicians were not employees of SEA is, therefore, unavailing as the parties clearly understood and intended the non-solicitation provision to prohibit solicitation of Plaintiffs’ physicians