Case law

Hennefeld v. Township of Montclair

22 N.J. Tax 166 · New Jersey Tax Court · Mar 15, 2005

This issue is clearly premature as no rights accrue under N.J.S.A 54:4-3.30(b) until the death of the qualified disabled veteran. Since Mr. Hennefeld is still alive, and Mr. … as a joint tenant is entitled to a 100% disabled veteran’s exemption, when clearly under the Veterans and Widows Act, a qualified veteran who also holds title as a joint tenant is only entitled to a proportionate share of

In re Condon

118 Misc. 2d 544 · New York Surrogate's Court · Mar 16, 1983

Accordingly, the letters of conservatorship that shall issue to petitioner upon her duly qualifying according to law shall be limited to the extent that the conservator is authorized to take the steps necessary to commence … the administration of the estate in which the conservatee is interested, but she is not authorized to collect any assets as conservator until she shall have submitted to the court a supplemental sworn statement establishing

In re the Estate of Vasquez

122 Misc. 2d 479 · New York Surrogate's Court · Jan 10, 1984

In light of the above definitions, a pending negligence action would clearly seem to be both a contingent and unliquidated claim. … A legal representative of a defendant should not be able to inequitably immunize the tort-feasor’s personal assets from negligence claims to an extent greater than that to which the tort-feasor, if alive, could divest himself

Tucson Electric Power Co. v. Arizona State Department of Revenue

167 Ariz. 140 · Arizona Tax Court · Jan 15, 1991

In order to claim a deduction, a taxpayer must establish its right to have the deduction. … Clearly, the state is not estopped to deny the Taxpayer the deduction at issue if the Taxpayer does not qualify for the deduction.

Power Rents LLC v. Dept. of Rev.

24 Or. Tax 486 · Oregon Tax Court · Mar 30, 2021

The mere fact that the legis- lature has chosen to set express deadlines that apply after the start of the tax year in some circumstances is not suf- ficient to establish that the legislature has done so here by implication … Dept. of Rev., 12 OTR 94 (1991).8 Taxpayer responds that ORS 307.872(3) clearly states that the Property was exempt for the period January 1, 2019 through June 30, 2019, because the only conditions 7

International & G. N. R. Co. v. Edmundson

222 S.W. 181 · Texas Commission of Appeals · May 26, 1920

Martin’s letter was clearly a privileged occasion. … The act of 1901 (Acts 27th Leg. c. 26) clearly defined actionable libel.

Calton Homes, Inc. v. Township of West Windsor

15 N.J. Tax 231 · New Jersey Tax Court · Jul 24, 1995

To interpret N.J.S.A. 54:4-23.8 in the manner suggested by plaintiff clearly leads to such results. … If this *256 were not the case, the particular property would clearly not be assessed using the same standard of value “applicable to other property in the taxing district.”

Abrons Family Practice & Urgent Care v. N.C. Dep't Health & Human Servs.

2015 NCBC 60 · North Carolina Business Court · Jun 12, 2015

Although some courts have held that sovereign immunity presents a question of personal jurisdiction, the North Carolina Court of Appeals has noted that whether the doctrine of sovereign immunity presents a question of subject … As noted above, where "the remedy established by the APA is inadequate, exhaustion is not required.

Opinion No. (2009)

Oklahoma Attorney General Reports · Jul 31, 2009

The second amendment repealed Article VII, and replaced it with a new Article VII, establishing the "Judicial Department." 1 Specifically, Section 3 of Article VII-B establishes "as a part of the Judicial Department a Judicial … Id. 3 The Court of Civil Appeals was established in 1968. 1968 Okla. Sess.

GANDY, TERRY v. MARTEN TRANSPORT, LIMITED

2025 TN WC 86 · Tennessee Court of Workers' Compensation Claims · Dec 2, 2025

Here, the experts are well-qualified, so that factor is neutral. Both doctors determined the need for his treatment including the amputation was necrotizing fasciitis, so they agreed on that point. … Gandy could not work while he was hospitalized, but the record does not establish his period of disability after his release.

O'Brien v. Dept. of Transp.

2022 Ohio 1026 · Ohio Court of Claims · Feb 16, 2022

. {¶25} However, Plaintiff asserts that, although a subsequent remedial measure, this evidence should be admissible to establish causation. … Here, SR 95 clearly curves to the right and a motorist does not have to change roads to stay on SR 95.

Opinion No. (1986)

Oklahoma Attorney General Reports · Apr 14, 1986

A municipality may establish such license requirements as it deems appropriate in the exercise of its police power and may provide that each applicant supply his state sales tax identification number or proof of exemption … pertinent language in 68 O.S. 2702 reads: "[T]he Oklahoma Tax Commission and the governing body of any incorporated city or town may enter into contractual agreements whereby the municipality would be authorized to furnish qualified

Becker v. Iredell County

North Carolina Industrial Commission · Feb 10, 1997

The doctrine is not a species of sovereign immunity, although it is applicable only to governments, with similar effect, since it obviates the waiver of immunity. … Plaintiff's alternative theory — that the second inspection and/or report were negligently done — states a claim that is clearly within that period.

Universal Health Realty v. William J. Fluty, Jr., in his official capacity as Vanderburgh County Assessor

Indiana Tax Court · Mar 10, 2020

with services establishment’s services and operations to the public. … Tr. at 7-11), is moot. 3 Under Indiana Code § 6-1.1-20.6-2.3, a facility can also qualify as a long term care property if it is either a “housing with services establishment” or an “independent living home.”

Hairston v. N.C. Dept. of Corr.

North Carolina Industrial Commission · Mar 24, 2003

Stat. § 148-18.1 clearly permits the NCDOC to confiscate items of contraband such as Hairston possessed: Any item of personal property which a prisoner in any correctional facility is prohibited from possessing by State law … App. 556 , 512 S.E.2d 783 (1999) (discussing legal implications of confiscation of personal property items under similar circumstances in the contest of sovereign immunity and 42 U.S.C.A. 1983 as to NCDOC officers in their

Millburn Township v. Short Hills Associates

23 N.J. Tax 311 · New Jersey Tax Court · Feb 6, 2007

That amendment established a list of events, including a zoning change, that would preclude the applicability of the Freeze Act. … Clearly the Mall was on notice that such a zoning change could have an effect on its value. See State by Comm’r of Transp. v.

Barrett v. Borough of Frenchtown

6 N.J. Tax 558 · New Jersey Tax Court · Sep 14, 1984

The raising of bees and production of honey are clearly considered an agricultural use because the Legislature provided specifically that “[ljand shall be deemed to be in agricultural use when devoted to the production for … Applying well-established principles as set forth in the above cases, I am constrained to find from the evidence in this case that as of 1978 Lot 84 was not “actively devoted to agricultural use” within the intendment of

Weisz v. Parke-Bernet Galleries, Inc.

67 Misc. 2d 1077 · Civil Court of the City of New York · Nov 5, 1971

. *1079 As to the actions against Parke-Bernet, I find that the following facts were quite clearly established by the evidence. (1) Each of the plaintiffs bought the paintings in question in the belief that they were painted … The wording of the catalogue was clearly designed to emphasize the genuineness of the works to be offered.

Shepard v. Potter

4 Hill & Den. 202 · Court for the Trial of Impeachments and Correction of Errors · Jan 15, 1843

Whether the evidence, when the plaintiff rested, was clearly against him as to his title, may be questionable; but the court themselves recalled his witness, and made it a degree stronger against him. … To rebut it., or qualify its force, the plaintiff offered to prove the defendant’s admissions of the plaintiff’s title.

Pacific First Federal Savings & Loan Ass'n v. Department of Revenue

8 Or. Tax 466 · Oregon Tax Court · Dec 17, 1980

"The Committee believes that the Advisory Commission on Intergovernmental Relations is eminently qualified to assume this task [of study and preparation of recommendations to Congress] since the Commission members include … Tax Commission, 392 US 339 , 88 S Ct 2173 , 20 L Ed2d 1138 (1968), in which he wrote that the fact that institutions owe their existence to (are chartered by) the federal government must be rejected as a basis for tax immunity