Case law

Brown v. New York State Thruway Authority

18 Misc. 2d 431 · New York Court of Claims · Aug 10, 1959

(See Karpis v. Bungalow Bar Corp. of America, 8 A D 2d 844; Cardozo, C. J., in Schuylkill Fuel Corp. v. Nieberg Realty Corp., 250 N. Y. 304 [1929]; Conway, J., now Ch. J., in Smith v. Kirkpatrick, 305 N. Y. 66 [1953].)

Indiana Eby-Brown Co. v. Indiana Department of State Revenue

648 N.E.2d 401 · Indiana Tax Court · Mar 21, 1995

Eby-Brown now appeals to this court. Additional facts will be supplied as necessary. STANDARD OF REVIEW The court reviews appeals from the Department de movo. Maurer v. … . $561 Lofayette Road Corp. v. Indiana Dept of State Revenue (1994), Ind. Tax, 644 N.E.2d 199, 201 . Moreover, statutes must be read "within the context of the entire act of which they are a part." Miller v.

Rabren v. Board of Pilot Commissioners

10 Fla. Supp. 2d 140 · State of Florida Division of Administrative Hearings · Jan 11, 1985

With respect to TRICO’s standing, see Farmworkers Rights Organization, Inc. v. Department of Health and Rehabilitative Services, 447 So.2d 753 (Fla. 1st DCA 1982), and Florida Home Builders Association v. … Department of Professional Regulation, Board of Medical Examiners v. Durrani, 455 So.2d 515 (Fla. 1st DCA 1984).

Thousand Trails, Inc. v. State Board of Tax Commissioners

757 N.E.2d 1072 · Indiana Tax Court · Nov 2, 2001

ANALYSIS AND OPINION Standard of Review This Court gives great deference to the final determinations by the State Board when it acts within the seope of its authority. Weigel Enters. Inc. v. … "It would be inappropriate to provide a petitioner with the opportunity to rebut [an assessment] and present evidence in court, only then to remand the case [to the State Board]." Castello v.

Wetzel Enterprises, Inc. v. State Board of Tax Commissioners

694 N.E.2d 1259 · Indiana Tax Court · May 27, 1998

However, in some cases, the State Board may review assessments despite untimely filed petitions for review. Cf. State Bd. of Tax Comm’rs v. … Board Comm’rs of Marion County v.

Applegate v. Town of Natick Planning Board

Massachusetts Land Court · May 27, 2021

TOWN OF NATICK PLANNING BOARD, MISC 20-000050 RYAN APPLEGATE, KATE APPLEGATE, LUCIA FRENKEL and LAWRENCE DICK, Plaintiffs, v. … P'ship v. Board of Appeals of Shirley, 461 Mass. 469 , 477 (2012) (citations omitted), quoting Framingham Clinic, Inc. v.

Noah v. Board of Public Instruction

10 Fla. Supp. 28 · Florida Industrial Commission · Mar 20, 1956

In Parker v. … Davis v. Artley Construction Co., Fla. 1944, 18 So. 2d 255 .” In Raymond Marple v. A. P.

Canal Square Ltd. v. State Board of Tax Commissioners

694 N.E.2d 801 · Indiana Tax Court · Apr 24, 1998

In Thorntown Telephone Co. v. State Board of Tax Commissioners, 588 N.E.2d 613 (Ind.Tax Ct.1992) (Thomtown I) and Thorntown Telephone Co. v. State Board of Tax Commissioners, 629 N.E.2d 962 (Ind. … of the State Board and whether the State Board’s action constitutes an abuse of discretion, or is arbitrary or capricious. *809 State Bd. of Tax Comm’rs v.

Joyce Sportswear Co. v. State Board of Tax Commissioners

684 N.E.2d 1189 · Indiana Tax Court · Sep 4, 1997

Co. v. State Board of Tax Comm’rs, 512 N.E.2d 506, 508-09 (Ind.Tax Ct), adopted, 511 N.E.2d 1009 (Ind.1987). … See Judd v. Gray, 156 Ind. 278 , 59 N.E. 849, 850-51 (1901); Egolf v. Bryant, 63 Ind. 365 (1878). Cf. Nicodemus v.

Brown, Trustee v. Dept. of Rev.

4 Or. Tax 266 · Oregon Tax Court · Dec 28, 1970

Portland Canning Co. v. Tax Com., 241 Or 109 , 404 P2d 236 (1965). This rule is not affected by the fact the property is under a parking lot lease with more than eight years yet to run.

King Industrial Corp. v. State Board of Tax Commissioners

699 N.E.2d 338 · Indiana Tax Court · Sep 15, 1998

ANALYSIS AND OPINION Standard of Review This Court gives the final determinations of the State Board great deference when it acts within the scope of its authority. Garcia v. … Tax Ct.1997) (Court must be apprised of the basis of a State Board final determination so that it may properly review a final determination); see also Bailey Seed Farms v.

Sharon Board of Library Trustees v. Brahmachari

Massachusetts Land Court · Sep 2, 2021

SHARON BOARD OF LIBRARY TRUSTEES vs. BRAHMACHARI, MISC 20-000525 TOWN OF SHARON BOARD OF LIBRARY TRUSTEES, Plaintiff, v. … The Appeals Court in Trustees of Boston College v. Board of Aldermen of Newton, 58 Mass. App.

GTE North Inc. v. State Board of Tax Commissioners

634 N.E.2d 882 · Indiana Tax Court · Apr 29, 1994

The - Telephone Companies "bear ] the burden to show the State Board's assessment was inaccurate." See Paul Heuring Motors, Inc. v. … Thus, the State Board continues, the court is precluded from reviewing the evidence and resolving the new issue. See State Bd. of Tax Comm'rs v.

Heart City Chrysler v. State Board of Tax Commissioners

714 N.E.2d 329 · Indiana Tax Court · Jun 24, 1999

See Phelps Dodge v. State Bd. of Tax Comm’rs, 705 N.E.2d at 1104. … Clark v. State Bd. of Tax Comm’rs, 694 N.E.2d 1230 , 1239 n. 13 (Ind.

McLaughlin v. Duxbury Zoning Board of Appeals

Massachusetts Land Court · Jul 30, 2021

DUXBURY ZONING BOARD OF APPEALS, MISC 19-000109 JOHN MCLAUGHLIN, Plaintiff, v. TOWN OF DUXBURY ZONING BOARD OF APPEALS, ET AL., Defendants MISC 19-000109 JULY 30, 2021 PLYMOUTH, ss. SMITH, J. … Unless provided for under a local regulation or bylaw, neither board is bound by the decision of the other. See Stevens v. Zoning Board of Bourne, 97 Mass. App. Ct. 713 (2020).

Filippova v. Frmingham Zoning Board of Appeals

Massachusetts Land Court · Jun 23, 2021

FRMINGHAM ZONING BOARD OF APPEALS, MISC 20-000073 GALINA FILIPPOVA, TRUSTEE of the PROSPECT STREET REALTY TRUST, Plaintiff, v. … See also Koines v. Zoning Bd. of Appeals of Cohasset, 91 Mass. App. Ct. 903 , 904 (2017). "If the board's interpretation of its by-law is reasonable, the court may not substitute its judgment." Coco Bella, LLC v.

Inland Steel Co. v. State Board of Tax Commissioners

739 N.E.2d 201 · Indiana Tax Court · Nov 22, 2000

See Wirth v. … Garcia v.

Indianapolis Historic Partners v. State Board of Tax Commissioners

694 N.E.2d 1224 · Indiana Tax Court · Apr 23, 1998

Amax, Inc. v. State Bd. of Tax Comm’rs, 552 N.E.2d 850, 852 (Ind.Tax Ct.1990). The taxpayer bears the burden of demonstrating that the State Board’s final determination is improper. See Componx, Inc. v. … Similarly, in Harrington v. State Board of Tax Commissioners, 525 N.E.2d 360 (Ind.

Art Board, Inc. v. Worldwide Business Exchange Corp.

134 Misc. 2d 350 · Civil Court of the City of New York · Dec 29, 1986

(Matter of Priest v Hennessy, 51 NY2d 62, 67-68 [1980].) … (Matter of Priest v Hennessy, 51 NY2d, at p 69 ; Oppenheimer v Oscar Shoes, 111 AD2d 28, 29 [1st Dept 1985].)

Loveless Construction Co. v. State Board of Tax Commissioners

695 N.E.2d 1045 · Indiana Tax Court · Jun 15, 1998

See id: (citing Simmons v. State Bd. of Tax Comm’rs, 642 N.E.2d 559, 560-61 (Ind. Tax Ct.1994); GTE N., Inc. v. State Bd. of Tax Comm’rs, 634 N.E.2d 882, 887 (Ind. Tax Ct.1993)). … If the State Board chooses to do so, Loveless will have to be given the opportunity to respond to any new evidence discovered by the State Board. See Castello v. State Bd. of Tax Comm’rs, 638 N.E.2d 1362, 1365 (Ind.