Case law

Time Warner v. Dept. of Rev.

Oregon Tax Court · Mar 31, 2025

A “List of Systems” was attached to the affiliate agreement, which reflected “Qualifying Systems” carrying HBO programming and subject to the agreement. (Id. at 5, 57-71.) … The networks were clearly aware of their viewers in Oregon: they received monthly subscriber reports from third-party affiliates, upon which payment was calculated.

Godard v. Dept. of Rev.

Oregon Tax Court · Apr 7, 2022

In general, terms have “the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required or the term is specifically … Comm’r, 55 TCM (CCH) 817 (1988), the court looked to the regulation to determine whether property qualified for a depreciation deduction under the Accelerated Cost Recovery System (ACRS) under IRC section 168, which was

Rfactr, Inc. v. McDowell

2025 NCBC 64 · North Carolina Business Court · Oct 16, 2025

Brasser] by a couple up in Richmond that has a very clear agenda, and very clearly does not want good things for my family, at all.” Id. … Additionally, the post employs figurative, qualifying, and arguably hyperbolic language. (J.A. 303 (“[Mr. Brasser and Mr.

Senos Suzanne & Scully C/O Boyle v. Township of Brick; La Porte Associates C/O Duch v. Township of Brick; D&R Rento Holdings LLC C/O v. Township of Brick

New Jersey Tax Court · Jun 30, 2025

However, the assessor has not clearly spelled out the reason for the increases, or why the increases did not revert to the pre-Sandy level. II. … Qualified farmland does not require a compliance plan since this is addressed in a separate statutory section. Ibid.

Vesta Corporation v. Dept. of Rev.

Oregon Tax Court · Jun 19, 2015

Defendant stated in its Motion to Strike Plaintiff’s Post-Trial Memorandum and Attachments (Defendant’s Motion) that Plaintiff’s witness Uriarte “did not state that it was an ‘established practice’ in the payments industry … Henney defined direct costs as “closely tied and clearly linked to an activity * * * revenue generator” and indirect costs are “costs a company incurs no matter what, e.g. pencils, paper, telephone services, whether revenue

Kaufmann v. Department of Revenue, State of Oregon

Oregon Tax Court · May 8, 2013

Certain other less common exceptions not here relevant are also included in that statute, including an exemption for qualified individuals with a tax home in a foreign country as provided in IRC § 911(d)(1), per ORS 316.027 … there until the person establishes a new domicile.”

Hansen v. Department of Revenue, Tc-Md 081122d (or.tax 9-29-2009)

Oregon Tax Court · Sep 29, 2009

The parties agree that the home had nine occupants in 2005, but disagree as to the number of occupants that qualify for business expense deductions. … Thus, the court will allow $632 which is the clearly identified veterinary costs. This amount will be subject to allocation based on the occupancy of the home ratio. *Page 27 E. Hansen's Personal Deductions 1.

Goodell v. Jackson ex dem. Smith

20 Johns. 693 · Court for the Trial of Impeachments and Correction of Errors · Feb 15, 1823

What acts of government could more clearly and strongly designate these Indians as totally detached from our bodies politic, and as separate and independent communities ? … The legislature most clearly thought so, or they would not have passed the act of March 7th, 1809.

Fairfield Communities, Inc. v. Florida Land & Water Adjudicatory Commission

29 Fla. Supp. 2d 156 · State of Florida Division of Administrative Hearings · Jan 22, 1987

Intervenor Florida Audubon Society was represented by a qualified representative. … FLWAC’s authority to entertain an issue not raised by the parties was established by the decision in Fox v. Treasure Coast Regional Planning Council v.

Dreiling v. Dept. of Rev.

Oregon Tax Court · Sep 19, 2016

A taxpayer is required to maintain records sufficient to establish the amount of any deduction claimed. IRC § 6001; Treas Reg § 1.6001–1(a). … That was clearly not the case.

People v. Finkelstein

38 Misc. 2d 791 · Criminal Court of the City of New York · Mar 27, 1963

Sabbath, and that it is unsound to accept the provision that ‘ ‘ by general consent ’ ’ “ the first day of the week ” has been “ set apart for rest and religious uses” as the day of “religious liberty of the community ” as so clearly … Are these immune from the statutes? (Vide, the Kaplan case, supra.) Under the Gwyer case (supra) there must be an affirmative answer, even if soap is there sold from vending machines.

In Re Se. Eye Ctr. (Old Battleground v. Ccsea)

2019 NCBC 28 · North Carolina Business Court · May 7, 2019

Old Battleground financed this transaction, and in exchange MMRE executed a purchase-money note and deed of trust in favor of Investors Title Exchange Corp. as a qualified intermediary for Old Battleground. (Am. … The Court begins by examining whether the harm alleged on JDPW’s behalf occurred under circumstances that would have made that harm not readily apparent to JDPW, and thus whether JDPW qualifies for the one-year-from-discovery

Daytona Beach Community College v. Leavitt

30 Fla. Supp. 2d 166 · State of Florida Division of Administrative Hearings · Apr 15, 1988

These alternatives included a hearing before a Division of Administrative Hearings Hearing Officer upon referral by the Board of Trustees or before a review committee of faculty sitting as qualified officers. … Having considered the testimony of Charles Carroll, Robert Schreiber and Chuck Mojock, together with the Respondent, there is clearly a difference of opinion about what was said in various meetings between the Respondent

Alaska Airlines, Inc. v. Dept. of Rev.

Oregon Tax Court · Dec 30, 2021

Irregular email exchanges and telephone conversations with an appraiser do not clearly fit within the timeline described in the statute. … Plaintiffs’ discussions with Defendant’s appraisers do not qualify as a conference under the statute. B.

Ennis-Flint, Inc. v. Greer

2019 NCBC 11 · North Carolina Business Court · Feb 4, 2019

The Court clearly noted the severity with which it accepted the admission, leaving open how it might utilize the various procedures available to it to redress the reported activities. … The burden is on the moving party to establish its right to a preliminary injunction, but the remedy "should not be lightly granted." GoRhinoGo, LLC v.

Pierce, Artie v. Metro Industrial

2015 TN WC 61 · Tennessee Court of Workers' Compensation Claims · Jun 4, 2015

It is well established in Tennessee Workers' Compensation Law that an employer takes an employee as he finds him. See Coleman v. Coker, 321 S.W.2d 540, 541 (Tenn. 1959). While Mr. … Robinson clearly did not know whether Mr. Pierce worked on those days or not. Similarly, on October 11 and 12, 2014- also a weekend- it appears that Mr. Pierce did not call in. Ms.

Edwards v. Varick

5 Denio 664 · Court for the Trial of Impeachments and Correction of Errors · Dec 15, 1846

If the complainants have established a right to relief, the appellant Edwards, who now has the legal title to this land, is virtually their trustee. … I have adverted to the deed of 1804, without stopping to inquire whether its execution was established by proper proof.

O'Connor v. Dept. of Rev.

Oregon Tax Court · Nov 14, 2018

Clearly, some of the items are for both business and personal use. O’Connor offered no evidence upon which the court could allocate between personal and business use. … Comm’r, 111 TCM (CCH) 1087, 2016 WL 626043 at *3 (shirts embroidered with employer’s logo “might qualify for deduction as a uniform”); Mortrud v.

Lamka v. Dept. of Rev.

Oregon Tax Court · Apr 10, 2018

Adjusted Gross Income Taxpayers must keep records sufficient to establish the income, deductions, credits, and other items shown on their returns. Treas Reg § 1.6001–1(a); Brenner v. Dept. of Rev. … Where the taxpayer does not provide books clearly reflecting income, the department may demonstrate unreported income “by any practicable proof that is available in the circumstances of the particular situation.”

Michael Giammarino and Roseann Giammarino v. Dir., Div. of Taxation

New Jersey Tax Court · Jul 9, 2025

This power is analogous to the qualified constitutionally-based privilege of the President, which is ‘fundamental to the operation of government and inextricably rooted in the separation of powers. . . .’” Nero v. … Thus, the executive privilege stems from the recognition that “[a] vital public interest is clearly involved in the effectiveness of the decision-making . . . duties of the executive.” Id. at 226.