Case law

Orange County Assessor v. Stout

996 N.E.2d 871 · Indiana Tax Court · Oct 2, 2013

The State has asked, recommended [to] the counties if it is wooded ground that the [property owner] provide a forest management plan and/or a timber harvesting plan for it to qualify as agricultural property. … Areas containing a large manicured yard over and above the accepted one acre homesite would qualify for the [residential] excess” classification.

Hebron-Vision, LLC v. Porter County Assessor

Indiana Tax Court · Oct 28, 2019

Finally, Hebron-Vision maintains that the Indiana Board erred in concluding that it did not establish it qualified for a charitable purposes exemption during the years at issue because the totality of the evidence established … Clearly[, Hebron-Vision] is using shrewd business skills in selecting tenants.

Opinion No. (2010)

Oklahoma Attorney General Reports · Nov 29, 2010

It is unnecessary to apply rules of construction to discern Legislative intent if the will is clearly expressed. … established legal precedent.

Tong v. Dunn

2012 NCBC 16 · North Carolina Business Court · Mar 19, 2012

Such an allegation falls within the intra-corporate immunity doctrine and outside its exception recognized in Delaware. … {33} There are separate policy issues that ultimately may need to be addressed by the North Carolina appellate courts if an aiding and abetting a breach of fiduciary claim is to be clearly recognized.

Pendleton v. Hare

231 S.W. 334 · Texas Commission of Appeals · Jun 1, 1921

Defendant in error qualified as administrator, and on February 14,1917, which was after the termination of the Oklahoma contest, filed his final report as administrator; but its approval was objected to by Amelia Parker and … The distinction, as regards privity between administrators appointed by law under different political jurisdictions and privity between testamentary executors, is clearly drawn in Hill v. Tucker, 13 How. 458 , 14 L.

In re the Construction of the Will of Dickinson

10 Misc. 2d 274 · New York Surrogate's Court · Aug 15, 1957

In other words the establishment of the stirpes commences with the brothers and sisters of the deceased rather than with the nephews and nieces. … The court concurs in the conclusion that a legacy with the breadth óf this bequest *279 carries with it its own exoneration as clearly as though it had been specifically spelled out. (Matter of Walter, 141 N. Y.

Opinion No. (1986)

Oklahoma Attorney General Reports · Feb 27, 1986

The SIC was developed for use in the classification of establishments by type of activity in which they are engaged. … Clearly, the language of this constitutional provision permits expansions of existing facilities to avail themselves of the tax exemption provision.

Cody H. v. State of New York

2025 NY Slip Op 25162 · New York Court of Claims · Jun 16, 2025

If the claimant does so, the defendant may still not be liable if it can prove it is entitled to the defense of governmental immunity. [*4]A. … immunity ( Applewhite , 21 NY3d at 425 ).

Joseph Hydro Associates, Ltd. v. Department of Revenue

10 Or. Tax 277 · Oregon Tax Court · Aug 1, 1986

Norman’s testimony that these kinds of projects are “driven” by the income tax benefits is clearly true. … Income tax consequences to the seller should not be considered in establishing the amount that would justly compensate the owner for loss of the property.

Mega Care, Inc. v. Union Township

15 N.J. Tax 566 · New Jersey Tax Court · Feb 1, 1996

Community Hospital Linen Services allows tax exemption for property of nonprofit corporations established to provide laundry, collection and printing services to several hospitals. … It is contended that Mega Care's by-laws specifically reflect integrated operation with a hospital; but the applicable portions of the by-laws are not clearly found in the moving papers, and the requirement of incorporation

Opinion No. 69-290 (1969) Ag

Oklahoma Attorney General Reports · Oct 16, 1969

Subsection (1) of said Section authorizes the Board: "To adopt and establish rules of professional conduct appropriate to the establishment and maintenance of a high standard of integrity and dignity in the profession of … Applying these rules and decisions to the situation posed by your question clearly establishes that the Board's fixing of standards not provided for by law, and not consistent with the authority vested in the Board as a condition

State of Delaware v. Joshua Payne

Delaware Court of Common Pleas · May 31, 2017

by a person with knowledge and kept in the regular course of business as shown by testimony of a custodian or other qualified witness. … However, there is no testimony that the sign was properly posted or clearly visible.

Kachian v. Aronson

123 Misc. 2d 743 · Civil Court of the City of New York · Apr 10, 1984

Accordingly since respondents are qualified residents of an IMD, the warranty of habitability (Real Property Law, § 235-b) is applicable to their tenancy. … This case clearly illustrates not only a need for different criteria in loft cases, but even further, different rules depending on the nature of the space rented.

Interstate 78 Office Park, Ltd. v. Tewksbury Township

11 N.J. Tax 172 · New Jersey Tax Court · Apr 26, 1990

, the taxpayers cannot now be permitted to attempt to establish a totally different qualification; to wit: the breeding and sale of horses. … The fact that the assessor is directed to notify the owner of a denial by November 1 of the pretax year clearly manifests that the assessor must make his examination and determination and, if denied, the reasons therefor

In re the Judicial Settlement of the Account of Griffin

9 Mills Surr. 51 · New York Surrogate's Court · Jan 15, 1912

Y. 67 , Andrews, J., admitted as an established principle of interpretation: “ It is undoubtedly true, that an interest given in one clause of a will, in terms denoting an absolute estate, may, by force of a subsequent clause … , be qualified by a limitation over in a certain event,” although this truth was held not applicable to that case.

Trexler v. Ruddick Corp./harris Teeter

North Carolina Industrial Commission · Sep 15, 2004

As with any retail grocery establishment, some days were busy while others were not. 3. … However, the competent evidence in the record clearly establishes it was not the responsibility of the cashiers to clean these coolers. 20.

R. L. G. v. J. G.

387 A.2d 200 · Delaware Family Court · Sep 26, 1977

If Wife remarries and remains in the residence, she will then purchase Husband's full one-half (1/2) interest to the property, based on the fair market value at that time as established by the appraisal of a qualified appraiser … by the appraisal of a qualified appraiser approved by both parties. "4.

Division of Family Services v. J.V.J.

820 A.2d 516 · Delaware Family Court · Jan 8, 2003

Therefore, the T. cannot qualify *520 as permanent guardians under Sections 2850 through 2359. … However, these limitations do not eliminate them from qualifying to be guardians of the children under Sections 2830 through 2340.

Opinion No. 68-113 (1968) Ag

Oklahoma Attorney General Reports · Jun 24, 1968

Under Section 10 ( 60 O.S. 175 .10 [ 60-175.10 ] (1961)) the Trustee may deposit funds with itself only "pending investment, distribution, or to pay debts" which clearly implies that such funds are at all times instantly … Not being otherwise directed, it appears that Section 161 establishes the general guidelines for the investment of the trust res.

In re the Estate of Baffa

139 Misc. 298 · New York Surrogate's Court · Feb 20, 1931

. ' It is still the law of this State that where a grant is made to husband and wife without any words specially prescribing, qualifying or characterizing the kind or quality of the estate which each shall take, the grantees … As she has held the record title to the Macon street property since 1921, decedent’s heirs at law have, of course, no claim thereto, and since her status as his wife was clearly established, she is entitled to dower in the