Case law

Implus Footcare, LLC v. Vore

2025 NCBC 55 · North Carolina Business Court · Sep 11, 2025

Thus, “[t]o establish that a non-solicitation of employees covenant is reasonable, an employer must establish that it has a protectable business interest in prohibiting solicitation of former employees … However, “the privilege to interfere is conditional or qualified; that is, it is lost if exercised for a wrong purpose.

Danielson v. Dept. of Rev.

Oregon Tax Court · Nov 7, 2017

Here, the vehicles for which DCI made purchases at Les Schwab included both “qualified nonpersonal use vehicles” and passenger automobiles. … Plaintiffs did not provide a depreciation schedule or other information sufficient to establish any entitlement to a deduction under IRC section 167.

Danielson v. Dept. of Rev.

Oregon Tax Court · Nov 7, 2017

Here, the vehicles for which DCI made purchases at Les Schwab included both “qualified nonpersonal use vehicles” and passenger automobiles. … Plaintiffs did not provide a depreciation schedule or other information sufficient to establish any entitlement to a deduction under IRC section 167.

Auto Equity Loans o Delaware, LLC v. Joseph Baird, Alton Griffin and Jeannine Medora

Delaware Court of Common Pleas · May 2, 2018

To meet this standard, the evidence must establish “that the arbitrator (1) knew of the relevant legal principle, (2) appreciated that this principle controlled the outcome of the disputed issue, and (3) nonetheless willfully … Knowledge of the operative legal principle and its proper application can be inferred only “if the court finds ‘an error that is so obvious that it would be instantly perceived as such by the average person qualified to serve

Santa Fe Lake Dwellers Ass'n v. State

28 Fla. Supp. 2d 163 · State of Florida Division of Administrative Hearings · Apr 8, 1987

Even on the assumption, which the evidence fails to establish, that the clay unit nearer the surface is “the most restrictive layer in the unconsolidated medium,” SFP has failed to give reasonable assurances *178 that its … The evidence showed clearly that SFP chose as the design application rate a figure more closely approximating 25 percent of the estimated vertical hydraulic conductivity not of the most restrictive, but of the least restrictive

Sitelink Software, LLC v. Red Nova Labs, Inc.

2018 NCBC 87 · North Carolina Business Court · Aug 20, 2018

Once the movant has met that burden, the burden shifts to the nonmoving party to produce a forecast of evidence that demonstrates facts showing that it can establish a prima facie case at trial. … Software programs are clearly subject to copyright protection, Madison River, 351 F.

Boothroyd v. Dept. of Rev.

Oregon Tax Court · Feb 9, 2018

Even if an entertainment expense qualifies under IRC section 274(a), it must also meet the strict substantiation requirements under IRC section 274(d). … He also failed to provide any receipts or similar documents establishing his cost basis in any of the stolen items.

The Senior Citizens Center of the Ukrainian Orthodox Church of St. Volodimir V.Township of Franklin

New Jersey Tax Court · Jan 3, 2018

They instead pay monthly maintenance fees and any assessments established by SCA, GP from time to time. … Although plaintiff’s counsel referred on the record to the residents having a “life estate” in the units they occupy, this clearly is an inaccurate representation of their rights.

Quinn, Karen v. Seaton Corp. d/b/a SMX Staff Management

2015 TN WC 131 · Tennessee Court of Workers' Compensation Claims · Oct 5, 2015

The Court considered factual statements in the above filings or any attachments to them as allegations unless established by the evidence. … So Amazon is clearly in collusion with SMX over this information in their progress notes. Because it's nothing I have ever said to Amazon. Nothing."

Briesmeister v. Dept. of Rev.

Oregon Tax Court · Mar 19, 2019

ORS 316.007(1).2 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 … A sporadic activity, a hobby, or an amusement diversion does not qualify.” Comm’r v. Groetzinger, 480 US 23, 35, 107 S Ct 980, 94 L Ed 2d 25 (1987).

Weber v. Lane County Assessor

Oregon Tax Court · Jan 27, 2016

cleaner was qualified to render an opinion as to the FINAL DECISION TC-MD 150195C 13 condition of the roof. … In discussing OEC 307, which addresses the burden of production, Kirkpatrick states that “Rule 307 clearly distinguishes the burden of producing evidence from the burden of persuasion covered by Rule 305.”4 Kirkpatrick

Harris v. Dept. of Rev.

Oregon Tax Court · Jan 4, 2017

“Based upon a conversation I had with [Harris] regarding the expenses in question, the expenses for entertaining business customers would have certainly qualified for reimbursement assuming that they had been … Plaintiffs must establish their claim by a preponderance of the evidence, which “means the greater weight of evidence, the more convincing evidence.” Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971).

Coastal Eagle Point Oil Co. v. West Deptford Township

13 N.J. Tax 242 · New Jersey Tax Court · Mar 31, 1993

I conclude that the income approach to value as used herein is so conjectural and clearly inappropriate that it does not meet the required standard of evidence to give it any acceptable weight; therefore, it will be disregarded … In arriving at his market conclusion, Kline testified that he examined the Texaco-Coastal sale to ascertain if it would independently qualify as a market comparable sale, and after interviewing the relevant participants and

In re the Estate of Thomas

140 Misc. 446 · New York Surrogate's Court · May 29, 1931

The proponents have failed to meet the burden imposed, upon them, of establishing the testamentary capacity of the testator. … It is a significant fact that he did not make himself a subscribing witness and thus qualify himself to give important testimony as to the testator’s conversation, actions and condition.

Southlake Indiana LLC v. Lake County Assessor

Indiana Tax Court · Dec 8, 2020

to the Court that the Indiana Board’s final determination in this matter is arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law; contrary to constitutional right, power, privilege, or immunity … Finally, Southlake maintains that the Indiana Board failed to meaningfully address its comparable assessment analysis that clearly demonstrated that the Mall was overassessed. (See Oral Arg.

West Orange Township v. Crest Ridge Realty, LLC

New Jersey Tax Court · Jun 28, 2023

The standard established by our Supreme Court in Brill is as follows: West Orange Township v. … Challenges to the decisions, actions, and assessments by government officials implicate well-established principles that condition a waiver of sovereign immunity upon keen adherence to statutory provisions and must be strictly

BASF Corp. Coating & Ink Division v. Belvidere Town

23 N.J. Tax 551 · New Jersey Tax Court · Dec 14, 2007

When a comparable sale has an entirely different highest and best use from the highest and best use of the subject site as vacant, “the transaction does not qualify as a comparable sale and should be dismissed from further … The cost expert had no plans, not even general layout plans, for any of at least twelve other buildings clearly identified on the site plan for the Windsor facility, and thus could not know whether any of these buildings

Danielson v. Dept. of Rev.

Oregon Tax Court · Nov 7, 2017

Here, the vehicles for which DCI made purchases at Les Schwab included both “qualified nonpersonal use vehicles” and passenger automobiles. … Plaintiffs did not provide a depreciation schedule or other information sufficient to establish any entitlement to a deduction under IRC section 167.

Danielson v. Dept. of Rev.

Oregon Tax Court · Nov 7, 2017

Here, the vehicles for which DCI made purchases at Les Schwab included both “qualified nonpersonal use vehicles” and passenger automobiles. … Plaintiffs did not provide a depreciation schedule or other information sufficient to establish any entitlement to a deduction under IRC section 167.

Shadbolt v. Dept. of Rev.

Oregon Tax Court · Nov 22, 2019

The shareholder bears the burden of establishing his or her basis.” Broz v. Comm’r, 137 TC 46, 60 (2011). … Now, therefore, 18 This exception is, in turn, subject to another exception allowing a deduction for “qualified residence interest” on certain homes, which is not at issue here.