Case law

In re the Estate of Ettinger

149 Misc. 2d 308 · New York Surrogate's Court · Dec 26, 1990

Clearly, the above-mentioned direction in article fourth is either meaningless or results from the inadvertent substitution of the phrase "income tax deductions” for the phrase "estate tax deductions”. … Ettinger’s will establishes his intent to minimize taxes (Matter of Carmer, 71 NY2d 781 ; Matter of Walker, 64 NY2d 354 ; Matter of Fabbri, 2 NY2d 236 ; Matter of Martin, 146 Misc 2d 144 , and cases cited therein).

Leigh v. Weyerhaeuser Co.

North Carolina Industrial Commission · Feb 25, 2003

I concur with the majority's conclusion that plaintiff retired before his alleged diagnosis and thereby does not qualify for § 97-61.5 (b) benefits. Austin v. Continental General Tire , 141 N.C. … Weaver found a profusion of 1/0 with the explanation "not quite up to the 1/1 standard but clearly more abnormal, more like it than the normal standard of 0/0."

Damon Corp. v. Indiana State Board of Tax Commissioners

738 N.E.2d 1102 · Indiana Tax Court · Nov 13, 2000

The plain language of I.C. § 6-1.1-9-4 clearly mandates that both subsections (a) and (b) apply only to assessments or increased assessments made under Chapter 9, which governs the assessment of omitted or undervalued tangible … Therefore, a prima fa-cie case has not been established that, based upon the difference between these numbers, obsolescence is present. B.

People v. Neuberger

149 Misc. 2d 1 · Criminal Court of the City of New York · Mar 4, 1991

The evidence, thus far, has not even established the direct liability of the defendants for the conditions on the premises. … Clearly, convictions in these cases would serve no useful purpose.

Belofatto v. Marsen Realty Corp.

62 Misc. 2d 922 · Civil Court of the City of New York · Apr 29, 1970

Gilbert, who was presented to him as someone qualified to accept process for the defendants. He then served Gilbert, who accepted the process, and confirmed his authority to do so. … I am aware of the line of cases that might plausibly be presented as establishing the invalidity of the service here.

In re the Estate of Oppenheim

178 Misc. 1035 · New York Surrogate's Court · May 28, 1942

The amended petition, in a lengthy and detailed recital of facts, clearly shows that it was the decedent and not the respondent who left the marital home. … The petition itself establishes that the respondent did not abandon the decedent. No other ground has been shown to bar the respondent's right of election.

Jones v. Welfare to Work Program

North Carolina Industrial Commission · Aug 15, 2005

Plaintiff qualified for unemployment benefits beginning on January 18, 2003. … Crawford's opinions clearly rest upon the accuracy of plaintiff's description of the mechanism of injury. Dr.

Vavoulakis v. New Jersey Division of Taxation

12 N.J. Tax 318 · New Jersey Tax Court · Feb 11, 1992

Thus, only residents with separate, not shared, facilities qualify. … Clearly, on this point, the Director offers the only suitable construction.

In re the Judicial Settlement of the Account of Fanoni

13 Mills Surr. 373 · New York Surrogate's Court · Dec 15, 1914

It stated it as a doctrine already taught and established in the earlier case. … This is established by a fail-reading of the will.

People v. Marchetta

177 Misc. 2d 701 · Criminal Court of the City of New York · Jun 12, 1998

The court suppressed the new reports and found their “admission at trial would be in stark contravention of the guidelines established by [New York City Police Patrol Guide §] 118-9.” 3 (Supra, at 767.) … Furthermore, the Port Authority’s internal investigation was clearly in its infancy on August 16th. The defendant was not arrested on the within charges until three months after he made his statement.

People v. Leyva

19 Misc. 3d 498 · Criminal Court of the City of New York · Feb 27, 2008

This statement, as recounted by the deponent officer and included in his sworn statement for the truth of the matter asserted, is clearly hearsay; Pino’s statement to the deponent officer is not sworn to by Pino in a separate … declarant, Pino, is unavailable within the meaning of the exception, for two reasons: first, in looking at the most closely analogous procedure, the grand jury, “if the declarant was compelled to testify he would have received immunity

Lake County Assessor v. Amoco Sulfur Recovery Corp.

930 N.E.2d 1248 · Indiana Tax Court · Jul 14, 2010

determination of the Indiana Board it is limited to determining whether it is: (1) arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law; (2) contrary to constitutional right, power, privilege, or immunity … BP's Returns, however, clearly demonstrate that while BP assigned different labels to this equipment, 10 its distinct cost and acquisition date data shows that it claimed an exemption on the same pieces of equipment during

Nicolynn Properties LLC v. Dept. of Rev.

21 Or. Tax 320 · Oregon Tax Court · Dec 30, 2013

The May 1, 2012, notice also clearly set forth the appeal time applicable to the adverse action. 3 The court’s reference to requirements prior to the date of notice addresses several arguments of taxpayer regarding … Taxpayer asserts that the record does not establish when this occurred. 4 The rule does not establish, as a matter of fact, when the roll was actu- ally corrected.

Nu Beta Alumni Ass'n v. City of New Brunswick

7 N.J. Tax 379 · New Jersey Tax Court · May 22, 1984

He decided that Sigma Phi Epsilon was not “organized” for educational purposes because its corporation charter, which stated that the purposes of the fraternity were “to establish and maintain a fraternity house for the use … As in Sigma Phi Epsilon , this document clearly indicates that plaintiff is organized for essentially social, not educational, purposes.

Taylor v. Perdue Farms

North Carolina Industrial Commission · Dec 16, 2004

Defendant is a duly qualified self-insured with Crawford Company as its servicing agent. *********** Based upon all of the competent evidence of record the Full Commission makes the following: FINDINGS OF FACT 1. … In fact, the documentary exhibits offered at the hearing clearly establish defense counsel maintained open communication with plaintiff's counsel regarding his progress in securing the sought after information, despite limited

Opinion No. (1991) Ag

Oklahoma Attorney General Reports · Jul 12, 1991

(B) TO ENABLE THE STATE TO ATTRACT AND RETAIN QUALIFIED EMPLOYEES BY PROVIDING HEALTH, DENTAL AND LIFE INSURANCE BENEFITS SIMILAR TO THOSE COMMONLY PROVIDED IN PRIVATE INDUSTRY; (E) TO RECOGNIZE LONG AND FAITHFUL SERVICE … ARE ESTABLISHED BY THE BOARD.

People v. Bowdoin

57 Misc. 2d 536 · Criminal Court of the City of New York · Sep 9, 1968

S. 373 [1966]), the court conceded that crimes carrying possible penalties up to six months do not require a jury trial if they otherwise qualify as petty offenses. … And it seems clear to us that by contemporary standards and by 4 4 existing laws and practices in the Nation ’ ’ such a crime is clearly a serious crime.

Honaker v. McCreary Modern

North Carolina Industrial Commission · Feb 7, 2005

There is no evidence in the record to establish when the Celebrex was originally prescribed for her low back problems. 3. … The medical records clearly establish plaintiff's severe degenerative condition was not caused by any alleged incident at work.

Green Pond Corp. v. Township of Rockaway

2 N.J. Tax 273 · New Jersey Tax Court · Feb 26, 1981

If all firewood payments were received in 1974 the same average is established. … Although plaintiffs would clearly fail an exclusivity test, resort to such a standard is unnecessary. They do not satisfy the test of predominance established in East Orange.

Opinion No. (1988)

Oklahoma Attorney General Reports · Mar 10, 1988

THE INDIAN AND HARDROCK MINING MUSEUM COMMISSION WAS ESTABLISHED IN 1971 BY THE TERMS OF HOUSE BILL NO. 1365 OF THE 1971 LEGISLATURE. … IN 1975, THE COMMISSION RESOLVED TO DEDICATE CERTAIN PROPERTY OWNED BY IT TO THE USE OF OKLAHOMA INDIAN TRIBES, UNDERSTANDING AT THAT TIME THAT A PRIVATE ENTITY REPRESENTING SEVERAL TRIBES WAS QUALIFIED TO RECEIVE FEDERAL