Case law

De Rosa v. Director, Division of Taxation

28 N.J. Tax 256 · New Jersey Tax Court · Jan 22, 2015

De Rosa had reasonable cause for under-reporting his New Jersey inheritance tax liability for the purpose of qualifying for the Tax Amnesty Program. Whether a plaintiff establishes reasonable cause “turns on the facts.” … That is clearly not the situation presented to the court in this matter.

In re the Estate of Shapiro

15 Misc. 2d 484 · New York Surrogate's Court · Dec 9, 1958

as trustees to receive said share * * * said share shall be payable forthwith to such designees as may qualify and accept the trusteeship, Trustees, Beneficiaries.” … The text of paragraph (b) of article twenty-fifth refers clearly and plainly to the date of death of the last survivor of the four beneficiaries.

Angelini v. Township of Upper Freehold

8 N.J. Tax 644 · New Jersey Tax Court · Jan 13, 1987

The purposes of the Farmland Assessment Act would clearly be frustrated if a change from agricultural use to non-use did not constitute a change in use, and the Legislature could not have intended such a result. … Taxpayer also argued that, in any event, no change in use was established and that the most that could be factually determined was that the land was inactive.

Somasundaram v. Kent State Univ.

2013 Ohio 5937 · Ohio Court of Claims · Aug 7, 2013

Moreover, generally, private citizens do not have the right to enforce government contracts as a third-party beneficiary on their own behalf, unless a different intention is clearly manifested in the contract. Doe v. … covered by sections 1345.01 to 1345.13 of the Revised Code, or with respect to any claim arising from a consumer transaction subject to such sections.” {¶ 15} R.C. 2743.02(A)(1) provides: “The state hereby waives its immunity

Batcha v. Hopewell Township

18 N.J. Tax 1 · New Jersey Tax Court · Jun 13, 1997

Moreover, the correspondence from Sost to plaintiffs during late 1993 clearly and convincingly corroborates her testimony. … The denial notice clearly stated that plaintiffs’ application for farmland assessment was denied for failure to provide adequate proof of gross sales.

S&M Brands, Inc. v. Stein

2020 NCBC 23 · North Carolina Business Court · Mar 24, 2020

In July 1999, North Carolina enacted a Qualifying Statute (the “NC Qualifying Statute”) based on the model Qualifying Statute. N.C.G.S. §§ 66-290–294.2 (2019). 14. … Clearly, by use of the word ‘including’ the lawmakers intended merely to list examples of known safety devices, but not to exclude others equally well known.

People v. Jackson

35 Misc. 3d 179 · Criminal Court of the City of New York · Feb 1, 2011

received by the Medical Dispatch Center and building security video of 1 Metro Tech Center, recorded and maintained by the Fire Department, and that, as a Deputy Assistant Chief, he is a custodian of said records and is qualified … The facts in an accusatory instrument must “establish a prima facie case,” supported by legally sufficient evidence to “establish that the defendant committed the crime.” (See Alejandro, 70 NY2d at 138 .)

In re the Estate of Sheen

145 Misc. 2d 920 · New York Surrogate's Court · Nov 29, 1989

Furthermore, they assert that as a fact witness to the transaction, the Judge’s testimony is crucial to establish a vital element of their case. … because the precise holding of the Appellate Division, First Department, was that the bankruptcy Judge had no jurisdiction over the issues which had been settled before him and, consequently, he could not assert that judicial immunity

In re Miami Christian School, Inc.

15 Fla. Supp. 2d 171 · Dade County Property Appraisal Adjustment Board · Mar 31, 1985

Child care facilities which employ persons having no particular educational qualifications and which provide mere custodial care (“baby sitting” services) clearly would not qualify for any exemption — educational or otherwise … in the same amount as the total assessments and that the amount of the non-exempt portion in each case be finally established at zero (0). 4.

Clark v. City of Asheville

North Carolina Industrial Commission · Sep 17, 2002

The aforementioned facts are clearly established by the record in this case, but the Opinion and Award bears no reasonable relationship to the aforementioned circumstances, and the facts set forth in the Opinion and Award … It is respectfully submitted that the event of the test together with the comment of the Chief were of a nature to qualify them as accidental occurrences resulting in plaintiff's disabling condition.

Spencer County Assessor and Grass Township Assessor v. AK Steel Corporation

61 N.E.3d 406 · Indiana Tax Court · Oct 5, 2016

AK Steel bears an extremely high burden of proof on this claim, however, as that statutory language is presumed constitutional until clearly shown otherwise. See Sims v. U.S. Fid. & Guar. … That provision states that “[t]he General Assembly shall not grant to any citizen, or class of citizens, privileges or immunities, which, upon the same terms, shall not equally belong to all citizens.” IND.

Crump v. N.C. Dept. of Envt. and Natural Res.

North Carolina Industrial Commission · Jun 28, 2010

Joe Lynn, a regional soil scientist with Defendant North Carolina Department of Environment and Natural Resources, was qualified as an expert witness in the field of soil science and waste water disposal systems. … His re-testing of Lot 38 establishes that the property is unsuitable for any septic system.

Opinion No. (1985)

Oklahoma Attorney General Reports · Jun 17, 1985

Clearly, such loans are not direct obligations of the United States. Are they, then, obligations whose principal and interest are guaranteed by the United States? … Lenders holding GSLP student loans that are in default are paid in full by a guarantee agency, which may be either a state agency or non-profit corporation meeting the qualifications established by the Secretary. Id .

People v. Escalera

143 Misc. 2d 779 · Criminal Court of the City of New York · Apr 25, 1989

An information must contain nonhearsay, factual allegations sufficient to establish a prima facie case as to each charge in the complaint. … More recent Appellate Division decisions and those of courts of other jurisdictions clearly establish that a drug user can qualify as an expert witness in the identification of a drug not produced as evidence in court.

In re the Adoption of Baby Boy M. G.

135 Misc. 2d 252 · New York Surrogate's Court · Apr 21, 1987

Who qualifies as a "non-agency guardian” is uncertain since such a person is not defined in article II of the act. … As far as the adoptive parents are concerned, they are not close relatives and further guidelines are needed in the act for them to qualify as "non-agency guardians”.

Terranova v. State

111 Misc. 2d 1089 · New York Court of Claims · Jan 6, 1982

Claimant’s former brother-in-law additionally testified that he did not consider himself a half-owner of the boat and the evidence clearly established that Mr. Terranova paid all bills connected with the boat. … We find without merit defendant’s contention that its police “were immune from any damage caused by the warrant”, under the authority of Ford v State of New York ( 21 AD2d 437 ).

Opinion No. 72-267 (1972) Ag

Oklahoma Attorney General Reports · Dec 27, 1972

The enactment of 74 O.S. 292 [ 74-292 ] (1972) continues this precedent established by the Legislature. … The plain wording of the statute clearly does not violate the provisions of Article V, Section 49 and is within the guidelines established by Article V , Section 36 of the Oklahoma Constitution.

In re the Estate of Hansen

155 Misc. 712 · New York Surrogate's Court · Apr 12, 1935

which native citizens or subjects are subjected; ” second, in the stipulation as to reciprocity in the matter of inheritance taxes; and lastly, as a limitation on the customary immunity of consuls. … This State rule clearly denies any right to appear for, or to waive service of process for a non-cited minor party, whether domestic or foreign.

Opinion No. (2003)

Oklahoma Attorney General Reports · Apr 16, 2003

Qualifying Manufacturing Concerns ¶ 1 On April 30, 1985, the people of Oklahoma adopted State Question No. 588, which amended the Oklahoma Constitution to establish an ad valorem tax exemption for qualifying manufacturing … Supp. 1985, § 193[ 62-193 ] ), established the Ad Valorem Reimbursement Fund. Currently Section 193 provides: A.

Multiple v. N.C. D.H.H.S.

North Carolina Industrial Commission · Mar 19, 2004

The plaintiffs have clearly alleged that a special duty existed but was not met. The plaintiffs have done all that is necessary to establish a claim sufficient to defeat a motion to dismiss. 25. … Defendant asserts that it is not liable in this matter, and the claims should be dismissed because Inspector Ernest Dixon is a state officer, as opposed to a mere employee and thereby is entitled to sovereign immunity.