Case law

Ehmann v. Medflow, Inc.

2020 NCBC 30 · North Carolina Business Court · Apr 9, 2020

agreement, (Lewin Expert Decl. ¶ 33), that the “self-serving background” statement, security interest in Medflow’s assets, and thirty-six month post-termination Insurance Benefits coverage were all “highly unusual and clearly … To the contrary, the trial evidence reflected that Schiffli was highly qualified and experienced, and put in longer hours than he was obligated to during the period in which he was intended to work part-time as an independent

Reynolds Am. Inc. v. Third Motion Equities Master Fund Ltd.

2020 NCBC 35 · North Carolina Business Court · Apr 27, 2020

RAI was not immune to the industry-wide decline. Testimony from RAI’s Fragnito confirmed that RAI’s sales volumes have declined at rates approaching the rates of decline in the industry overall. … Tr. 223:11–18 (“I didn’t qualify for a penny, nothing.

West Side Community Center v. City of Asbury Park

New Jersey Tax Court · Feb 28, 2018

As a result, HUD disallowed the grant of $27,525 (i.e., the City had to repay these funds to the HUD). 8 The City did not appeal HUD’s determination because, while arguably the grant to WSCC qualified as emergency funds … Clearly, the Legislature could not have so intended. As pointed out aptly in Cascade Corp. v. Township of Middle, 323 N.J. Super. 184, 189 (App.

Waldron v. Dept. of Rev.

Oregon Tax Court · Mar 6, 2017

The letters from Axis do not clearly identify the year to which they pertain, but Waldron testified that he provided the logs to Sargent, who reviewed the logs and signed the letters. … 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).

Martindale's Lessee v. Troop

3 Md. 244 · General Court of Virginia · Apr 15, 1793

But it will be necessary to explain clearly what is meant by a right of entry. *249 A right of entry necessarily supposes an ouster of possession. (3 Bl. … (to wit, that the one is a bar to the right, the other to the remedy, Salk. 412.) militate against any former position herein before attempted to be established.

Level 3 Communications LLC III v. Dept. of Rev.

23 Or. Tax 440 · Oregon Tax Court · Oct 25, 2019

The former was generally considered an intangible right inseparable from the company itself, and the latter clearly was. … ORS 308.555 clearly authorizes the department to “value the entire property, both within and without the State of Oregon, as a unit.” (Emphasis added.)

Martin v. Martin

820 A.2d 410 · Delaware Family Court · Aug 19, 2002

Wilson’s notes taken on November 21, 2000, clearly indicated mother’s statement to Dr. … Theodore Wilson, both qualified psychologists. Dr. Kingsley’s tests were performed in April of 2002. Dr.

Davidson v. Dept. of Rev.

Oregon Tax Court · Sep 27, 2023

Part of the computation of the estimate the auditor made using county tax records was clearly in error because the date of assessment for the 2014-15 tax year is, by statute, January 1, 2014; meaning, the increase in value … Earned income credit (EIC) Defendant denied Plaintiffs’ 2015 deduction for EIC, in the amount of $289, on the basis that adjustments to their income rendered them no-longer-qualified for the credit under IRC section

FIRST UNION CORP. v. SUNTRUST BANKS, INC., 2001 NCBC 09 (Amended 08/10/01)

North Carolina Business Court · Aug 10, 2001

other committees requiring substantial time commitments and legal exposure,  potential directors must carefully weigh the decision to serve.19 If corporate value is to be enhanced, the courts must not discourage qualified … Clearly Wachovia knew what the SunTrust exchange ratio was likely to be, and it knew, without help from First Union’s counsel, what the effect of the multiplier would be.

Jason Nunnermacker v. City Council of City of Hackensack and the Hackensack University Medical Center

New Jersey Tax Court · Jun 30, 2022

Fourth, the New Jersey Constitution and the statute, N.J.S.A. 40A:48-2, "clearly afford to [the City Council] the right to act in the best interests of both the municipality and its citizens, in this case by resolving, … The Legislature established a statutory framework to keep assessors free .from local interference. Ream v. Kuhlman, 112 N.J. Super 175, 189-91 (App. Div. 1970).

West Orange Township v. Westrange LLC CVS and Westrange LLC C/O Ecova MS363

New Jersey Tax Court · Mar 8, 2022

See N.J.R.E. 702 (stating that an individual possessing knowledge, skill, experience, training, or education may be qualified by the court as an expert and offer opinion testimony). … Clearly, West Orange’s appraisal report should have included the specific details and examples of his market analysis but neglected to do so.

River Rats Inc. v. Borough of Fair Haven

New Jersey Tax Court · Aug 16, 2019

Twp. of West Windsor, 207 N.J. 3, 24 (2011) (“[I]n the context of tax exemptions, the burden is on the claimant to establish the right to the exemption.”). … Rather, “for something to qualify as a building in the structural sense, it must have more substance than canvas walls and a canvas roof.” Ibid.

Aliaga v. State of New York

2024 NY Slip Op 51694(U) · New York Court of Claims · Dec 2, 2024

Gates confirmed that he clearly remembers July 3, 2016, the day Officer Kahl was injured (T1-443). Mr. … The evidence established that the operation was condoned by the highest levels of prison administration.

Aliaga v. State of New York

2024 NY Slip Op 51694(U) · New York Court of Claims · Dec 2, 2024

Gates confirmed that he clearly remembers July 3, 2016, the day Officer Kahl was injured (T1-443). Mr. … The evidence established that the operation was condoned by the highest levels of prison administration.

Truett v. Dept. of Rev.

Oregon Tax Court · Mar 13, 2018

MPI’s 2012 and 2013 Gross Receipts A taxpayer in Oregon must keep “such permanent books of account or records * * * as are sufficient to establish the amount of gross income, deductions, credits, or other matters … Still, MPI was paying an expense it was obligated by its lease to pay, and that expense qualifies for a deduction under IRC section 162(a)(3).

Matter of West Penn Power Co.

74 Pa. D. & C.2d 627 · Pennsylvania Environmental Hearing Board · Sep 17, 1975

However, West Penn further qualified the above alteration in additional sheet 27-la and stated as follows: “Spring Creek is presently classified as a trout stream by the Pennsylvania Department of Environmental Resources. … Bull. 1804 (1971) the discharge in question is clearly an “old” discharge, the Milesburg Power Station having been operated by West Penn since 1950.

Deras v. Dept. of Rev.

Oregon Tax Court · Apr 6, 2026

From 1941 through 1983, the Internal Revenue Service (IRS) classified social security benefits as excluded from gross income, without a clearly stated legal theory. … ORS 316.148 (1985) allowed an income tax credit for certain expenses paid “in order that the qualified individual is not placed or maintained in a nursing home unnecessarily.”

Delta Air Lines, Inc. v. Dept. of Rev.

Oregon Tax Court · Aug 23, 2023

See Crocker and Crocker, 332 Or 42, 55, 22 P3d 759 (2001) (stating standard with respect to equal privileges and immunities and equal protection analysis); Jarvill v.City of Eugene, 289 Or 157, 613 P2d … Other longstanding cases establish a difference in use as an additional kind of “genuine difference” for Uniformity Clause purposes.

In re the Estate of Erlanger

145 Misc. 1 · New York Surrogate's Court · Aug 1, 1932

The common-law marriage has been established very clearly by actual cohabitation as husband and wife, acknowledgment, declarations, conduct, repute and reception among friends and neighbors. … All that the law looks to is to the identity of the individual, and when that is ascertained and clearly established the act will be binding on him and on others.

PacifiCorp v. Dept. of Rev.

Oregon Tax Court · Jul 17, 2023

The only contemporaneous use of the full phrase “affirmative relief” in the Oregon Revised Statutes provided: “If a counterclaim established at the trial exceeds the plaintiff’s demand so established, … Defendant then qualifies this statement somewhat, stating that “certain of” Tegarden’s yields “are not year-end rates.” (Id. at 13 n 3.)