Case law

State Ex Rel. Jackson v. Mv Realty Pbc, LLC

2026 NCBC 2 · North Carolina Business Court · Jan 16, 2026

; and (b) an administrative fee associated with the performance of the services referenced in subpart (a), but only to the extent that said administrative fee was clearly … In response, Defendants contend that MV Realty does not qualify as a “telephone solicitor” because, as noted above, N.C.G.S. § 75-101(9) defines telephone solicitations as those communications that are made “for the purpose

Lee v. McDowell

2022 NCBC 28 · North Carolina Business Court · May 26, 2022

informal action to reduce excessive compensation is protected by the business judgment rule as a matter of law when the undisputed evidence shows that McDowell and Dunn (i) knew Brasser’s and Gentner’s compensation was clearly … Gentner advised Lee that the Company’s audited financial statements were “from our 2013 Qualified Business Valuation filing for the State of North Carolina,” 133 indicating that the statements were rFactr’s, and those

High Point Bank & Trust Co. v. Sapona Mfg. Co.

2010 NCBC 11 · North Carolina Business Court · Jun 22, 2010

THE PARTIES {4} Plaintiff is the duly appointed and qualified Executor of the Estate of Mrs. Simmons and is currently administering Mrs. Simmons’s estate. {5} Defendant Sapona Manufacturing Company, Inc. … {42} None of the underlying factors which drove the decision in Meiselman are clearly found in this case.

Brothers v. Department of Revenue

Oregon Tax Court · Apr 30, 2012

Dept. of Rev.,10 OTR 302, 307 (1986)), or whether Defendant‟s decision is “clearly wrong.” Martin Bros. v. Tax Cmm’n, 252 Or 331, 338, 449 P2d 430 (1969) (citing Richardson v. … ORS 305.427 (emphasis added).3 Plaintiffs must establish its claim “by a preponderance of the evidence, or the more convincing or greater weight of evidence.” Schaefer v.

Hanford v. Artcher

4 Hill & Den. 271 · Court for the Trial of Impeachments and Correction of Errors · Dec 15, 1842

They subjected the general proposition as to fraud, to the qualifying condition of good faith, or fraudulent intent; and declared that *319 fraudulent intent to be a question of fact and not of law. … That doctrine is clearly and well laid dowrn in the dissenting opinion of Nelson, Ch. J. in Doane v. Eddy , in the supreme court; generally in the opinions of Senators Dickinson and Verplanck in Stoddard v.

City of Egg Harbor City v. County of Atlantic County

10 N.J. Tax 7 · New Jersey Tax Court · May 4, 1988

Exemptions from local property taxation are strictly construed, and the burden of proof is on the taxpayer claiming tax exemption to establish the asserted right. Jamouneau v. … The fourth situation is clearly analogous to the first two, and the property is exempt from local property taxation.

Martin v. Dept. of Rev.

Oregon Tax Court · Dec 28, 2017

ORS 316.007.2 Second, in cases before the court, the party seeking affirmative relief bears the burden of proof and must establish his or her case by a “preponderance” of the evidence. ORS 305.427. … Although the spreadsheet was not kept contemporaneously, it was produced using records that were kept contemporaneously to clearly reflect his travel for 2011.

Routledge v. Dept. of Rev.

Oregon Tax Court · Aug 6, 2018

Tax protester arguments, by themselves, do not establish fraud. Kotmair v. Comm’r, 86 TC 1253, 1262 (1986). … In this case, taxpayer’s filing history clearly shows he was once aware of his obligation to report income and pay income tax.

Oorah, Inc. v. Township of Lakewood

New Jersey Tax Court · Dec 18, 2017

Beginning in March 2012, the Lakewood Cheder School, a non-profit entity, rented the property for what plaintiff contends are uses qualifying for an exemption from local property taxes pursuant to N.J.S.A. 54:4-3.6. … Plaintiff’s moving papers clearly establish that plaintiff’s counsel was proceeding under the impression that the assessor did not dispute plaintiff’s ownership and use of the subject property satisfied the statutory criteria

Johnson, Kaci L. v. Inspire Brands d/b/a Blazin Wings, Inc.

2022 TN WC App. 35 · Tennessee Workers' Compensation Appeals Board · Sep 7, 2022

Employee 1 The exact weight of the cooler was not established in the record, but Employer does not dispute that it was heavy. 3 selected Dr. … We do not, however, disagree with the discretion exercised by the trial judge in this regard unless the record clearly shows an abuse of this discretion.”).

JAMES LEE STEELE, Conservator for Christopher L. Mason v. SUMMIT CONSTRUCTORS, INC.

2023 TN WC 59 · Tennessee Court of Workers' Compensation Claims · Aug 29, 2023

Mason clearly suffers significant cognitive deficiencies that have left him unable to live independently, require a conservator, and make him incompetent to testify. … Prasad are experienced neurologists and equally qualified. As for their opinions, Dr. Kellum knew that Mr. Mason informed the emergency room and the adjuster that he did not hit his head.

Opinion No. (2006)

Oklahoma Attorney General Reports · Dec 27, 2006

The court stated: But clearly, § 156.1 indicates that government transportation to a destination (private residence) for a private purpose (to go home at the end of the work-day) does in fact fulfill a public purpose, because … We therefore conclude that to qualify as an ABLE Commission law enforcement officer for purposes of Section 156.1(B)(2), an ABLE Commission employee must maintain a current CLEET certification and be charged by the ABLE Commission

In re the Judicial Settlement of the Estate of Oosterhoudt

1 Gibb. Surr. 516 · New York Surrogate's Court · Jan 15, 1896

Smith, the husband of one of the daughters, were named executors, and each duly qualified. The widow died June 10, 1890; without having participated to any great extent in the management of the estate. … Does silence, under such circumstances, establish consent or acquiescence, constituting estoppel?

International Flavors & Fragrances Inc. v. Union Beach Borough

21 N.J. Tax 403 · New Jersey Tax Court · May 3, 2004

exactly what was included in several Means cost categories; 3) he provided personal judgments as opposed to judgments set forth in the Means manuals, had insufficient knowledge to make those judgments, and was not offered or qualified … The Colgate-Palmolive appraisal clearly was intended to provide an approximate value in order to facilitate settlement of a tax appeal with respect to that property.

Crescent Univ. City Venture, LLC v. Ap Atl., Inc.

2019 NCBC 46 · North Carolina Business Court · Aug 8, 2019

Further, a contract may qualify as an “evidence of indebtedness” even if an “obligation to pay money” arises only upon breach of the contract. See Southland Amusements & Vending, Inc. v. Rourk, 143 N.C. … The Court therefore concludes that expert testimony is required to establish Sears’ standard of care. 219.

Estate of Joan Lee Johnston v. Director, Division of Taxation

New Jersey Tax Court · Jun 18, 2018

“The distinction between a person in his personal capacity and in his capacity as a representative, or as an executor, is so clearly drawn that the two characters or capacities are separate … same parties are on both sides of the proceeding or directing the proceedings (i.e. individual who is both an executor and a claimant or beneficiary); • the value of a claim as determined by a qualified

Withnell v. Department of Revenue

Oregon Tax Court · Apr 7, 2014

A sporadic activity, a hobby, or an amusement diversion does not qualify.”). … Lora clearly has a passion for her dogs and sheep, and enjoys her small country acreage that she has developed over time by adding a barn, fencing, and other amenities.

Abraham v. Jauregui

2012 NCBC 35 · North Carolina Business Court · Jun 7, 2012

comparables provided by HomeFocus exaggerated the actual value of the lots.24 [19] HomeFocus instructed Best to use specific comparable appraisals so that the lots TRM contracted to sell to Plaintiffs could qualify … However, as discussed below, the facts alleged clearly reflect that Plaintiffs' reliance on the appraisal reports was, at best, indirect.

Mughal v. Dept. of Rev.

Oregon Tax Court · Sep 27, 2024

filing dates, establishing statements made on the face of those documents, or establishing other facts “not subject to reasonable dispute.” … Nothing in the record suggests that they would have qualified as valuation experts or as experts on construction rules or techniques, or damage assessment.

Fulton Light, Heat & Power Co. v. State

65 Misc. 263 · New York Court of Claims · Dec 15, 1909

The rights of the parties must be determined by reference to the facts and the established decisions of the courts. … Clearly all the land and water which were neces *286 sary for the improvement which the commissioners were then prosecuting.