Case law

S. Envtl. Law Ctr. v. Saylor

2019 NCBC 59 · North Carolina Business Court · Sep 11, 2019

“A motion for judgment on the pleadings should not be granted unless the movant clearly establishes that no material issue of fact remains to be resolved and that he is entitled to judgment as a matter of law.” … On a Rule 12(c) motion, “[t]he movant is held to a strict standard and must show that no material issue of facts exists and that he is clearly entitled to judgment.” Ragsdale v.

Cranbury Township v. Middlesex County Board of Taxation

6 N.J. Tax 501 · New Jersey Tax Court · Jul 13, 1984

Total 10 1 3A (nonqualified farmland) 1 acre $ 13,000 $ 31,500 $ 44,500 10 10 4A (commercial) 3B (qualified farmland) 3 acres 117 acres $ 50,700 $ 64,700 $ 115,400 to be determined 10 19 3B (qualified farmland) 62 acres to … Total 10 1 $ 13,000 3A 1 $ 13,000 — (nonqualified acre farmland) 10 1 4A 3 $ 50,700 - $ 50,700 (commercial) acres 10 1 3B 117 $ 59,000 $ 59,000 (qualified acres farmland) 10 19 3B 62 $ 31,000 $ 31,000 (qualified acres farmland

In re the Probate of the Will of Yanover

16 Misc. 2d 128 · New York Surrogate's Court · Feb 24, 1959

Bakin’s testimony is sufficient to qualify him as one of the “ credible witnesses ” required by the statute, this still leaves a requirement for a second credible witness. Mr. … Cohn, does not qualify either of them as one of the two credible witnesses required.

Riehm v. Director

7 N.J. Tax 88 · New Jersey Tax Court · Dec 5, 1984

The Director contends that the court is free to fashion a reasonable remedy regardless of the basis of the violation, and he points to the Salorio Court’s citations to cases concerning Equal Protection, the Establishment … Matthews, supra, clearly supports the conclusion that, in some circumstances, the court can permit a remedy that violates taxpayers’ constitutional rights.

Townsend v. Ohio Dept. of Transp.

2011 Ohio 3875 · Ohio Court of Claims · Jul 7, 2011

ODOT further asserts that it is entitled to discretionary immunity for its decision not to adopt a prioritized catch basin maintenance program. … ODOT’s decision as to whether to implement a particular program, or how to best utilize its resources to maintain District 12’s catch basins is clearly a policy decision of such nature.

Mutch v. Division of Taxation

9 N.J. Tax 612 · New Jersey Tax Court · Apr 15, 1988

An employer may not enter into a SEP agreement with an employee unless all eligible employees have established an IRA. … Contrarily, because of the clear distinction between the two sections, by explicitly limiting only section 401(k) contributions from gross income in the 1983 amendment, N.J.S.A. 54A:6-21, the Legislature clearly indicated

State Ex Rel Northwest Medical Laboratories, Inc. v. Wilcox

10 Or. Tax 181 · Oregon Tax Court · Dec 11, 1985

Petitioner believes that the property used by the hospital laboratories does not qualify for property tax exemption because of the laboratories’ outside work. … Knowing that exemptions are strictly construed and that those who seek to have their property exempt must clearly bring themselves within the exemption and, further, that the party claiming exemption has the burden of proof

Opinion No. (1985)

Oklahoma Attorney General Reports · Aug 15, 1985

As part of the Act, there was established within the Department of Interior, the Office of Surface Mining Reclamation and Enforcement, which was empowered to promulgate rules and regulations necessary to carry out the purposes … Further, as the law clearly provides, said laboratory is allowed to be paid by ODM from federal grant funds applied for and received by ODM pursuant to 30 C.F.R. § 735.1 et seq., and 795.1 et seq.

In re the Estate of Pinney

156 Misc. 844 · New York Surrogate's Court · Aug 22, 1935

Passing for the moment the question whether any such fact has been established, it is clearly proved that in the spring of 1930 the executors communicated with the beneficiary and asked her opinion as to a sale at the then … It is established clearly that the attorneys did not purport to represent her or to act for her in respect of the disposal of the stock exchange membership.

Feesers, Inc. v. Director, Division of Taxation

20 N.J. Tax 201 · New Jersey Tax Court · Jun 20, 2002

The Tax Court found in United Jersey Bank that N.J.S.A. 13:lE-94e establishes three tests for determining whether any one of the fifteen items enumerated in the statute (see also N.J.A.C. 18:38-3.1) will qualify as a litter-generating … Since the products sold by plaintiff clearly satisfy the first test as goods which are produced, distributed, or purchased in disposable containers, packages or wrappings, they qualify as litter-generating products within

Wittenberg Lutheran Village Endowment Corp. v. Lake County Property Tax Assessment Board of Appeals

782 N.E.2d 483 · Indiana Tax Court · Jan 24, 2003

The sole issue for this Court to decide is whether the portion of Wittenberg's retirement community known as the "Villas" qualifies for a charitable exemption under Indiana Code § 6-1.1-10-16. … Qualified nurses [aides] or L.P.N.s are on staff to assist residents with their medications and provide other minor medical testing and assistance.

In re the Estate of Graeber

53 Misc. 2d 640 · New York Surrogate's Court · Apr 27, 1967

This is a proceeding to establish and admit to probate an alleged will claimed to have been lost by the attorney-scrivener thereof and without the knowledge of the testatrix. The decedent died on June 12,1965. … Cox, Public Administrator, will be appointed administrator with the will annexed, upon his qualifying.

Opinion No. (2011)

Oklahoma Attorney General Reports · May 27, 2011

A de jure officer is "one who is legally appointed and qualified to exercise the duties of the office." Cox v. Dawson , 911 P.2d 272 , 284 (Okla. 1996); (Opala, J., dissenting). … The Legislature has established the manner in which state employees are paid.

West Cap Associates, Inc. v. West Milford Towship

4 N.J. Tax 364 · New Jersey Tax Court · May 13, 1982

There is here no dispute that the subject properties qualify as farmland. By its terms, N.J.S.A. 54:4-23.7 clearly applies to the valuation of that farmland. … However, once qualified for farmland assessment, the issue of valuation arises. ...

Blythe v. Bell

2013 NCBC 8 · North Carolina Business Court · Feb 4, 2013

As to this initial opinion Barbee offers, the court concludes: (1) Barbee is clearly qualified to present expert testimony regarding damage calculations so long as he does so using a recognized methodology; (2) Barbee utilized … A similar conclusion arises when applying established North Carolina case precedent dealing with proof of lost profits.

In re the Establishment of a Supplemental Needs Trust for Ullman

184 Misc. 2d 7 · New York Surrogate's Court · Mar 14, 2000

Moreover the court is troubled by the concept of funding a supplemental needs trust solely with SSI benefits which are paid to qualified individuals specifically to provide them with sufficient income to “maintain a standard … It is clearly not the function of a supplemental needs trust to isolate one’s SSI payments in order to enhance an individual’s eligibility for increased benefits.

In re the Accounting of Venino

10 Misc. 2d 209 · New York Surrogate's Court · Oct 23, 1957

It is a well-established rule of construction that words are never to be rejected as meaningless or repugnant if by any reasonable construction they may be made significant and meaningful. (Matter of Buechner, 226 N. … The testatrix by employing the phrase “ the original principal of such share ” clearly manifested an intention that the second fractional payment or distribution was not to be limited to one third of the balance of the principal

Consolidated Rail Corp. v. State

18 N.J. Tax 291 · New Jersey Tax Court · Oct 25, 1999

1998, the clearly anticipated use of the building as of January 1, 1996 was for railroad purposes. … Qualified farmland is assessed based on valuation ranges established by the State Farmland Evaluation Advisory Committee. N.J.S.A. 54:4-23.20.

Society of St. Vincent DePaul v. Department of Revenue

14 Or. Tax 47 · Oregon Tax Court · Oct 16, 1996

To succeed on a claim of estoppel, taxpayer must establish: “(1) misleading conduct, (2) good faith reliance on that conduct, and (3) injury to the party claiming estoppel.” Sayles v. … Clearly this situation does not call for estoppel. Taxpayer’s pleas do not fall on deaf ears. It is a charitable organization and the property would have qualified if taxpayer had filed the application timely.

In re the Estate of Warburg

129 Misc. 832 · New York Surrogate's Court · Jun 15, 1927

From the affidavits and proofs submitted, it clearly appears that the will was established in Germany in accordance with the laws of that country. … Buhler, is not entitled to such letters, unless the German executors fail to qualify or fail to make a proper designation of a substitute under the provisions of that section. (Baldwin v. Rice, 183 N. Y. 55 .)