Case law

McDonald v. Director, Division of Taxation

10 N.J. Tax 556 · New Jersey Tax Court · Sep 29, 1989

He had effectively established a domicile in the State of Florida for the year 1985. … Contrary to Pardee , not only was the profit sharing plan established and payments made to plaintiff from it as compensation for services rendered, but they were clearly made in connection with plaintiffs occupation.

Madison County Assessor v. Kohl's Indiana LP

Indiana Tax Court · Dec 6, 2024

Challengers must demonstrate that the Board’s final determination is arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law; contrary to constitutional right, power, privilege, or immunity … In essence, the agency’s decision “must provide a road map from which readers can clearly delineate the basis for [the] decision” based on the evidence.

Case of Burpee

1 Rep. Cont. El. 359 · Massachusetts House of Representatives · Jul 1, 1838

the session], removed from the commonwealth of Massachusetts, into the state of Vermont, with an intention of becoming a citizen of the last named state; 2d, That the said Burpee is not possessed of sufficient estate to qualify … The evidence on the second point was insufficient to establish that allegation of the petitioners; therefore, your committee were required to consider but one single point. First premising that Mr.

In re Schlesinger

167 Misc. 2d 938 · New York Surrogate's Court · Mar 29, 1996

for the following tax purposes: to separate qualified terminable interest property (Q-TIP) or property held in a qualified domestic trust (Q-DOT) for purposes of the marital deduction; to effectuate a marital deduction by … segregating the interests of others; to effectuate a charitable deduction by segregating the interests of others; to obtain exemption from the generation-skipping transfer (GST) tax; to establish qualified subchapter S trusts

Izaak Walton League of America v. Lake County Property Tax Assessment Board of Appeals

881 N.E.2d 737 · Indiana Tax Court · Mar 4, 2008

will reverse a final determination of the Indiana Board only if 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 … As a result, IWL asserts that it was clearly entitled to the exemption provided for in Indiana Code § 6-l.l-10-16(c)(3): 1) it was a nonprofit entity established for the purpose of retaining and preserving land and water

Shelton v. Montoya Oil & Gas Co.

292 S.W. 165 · Texas Commission of Appeals · Mar 9, 1927

We will not waste time to cite eases to the elementary, proposition that parol evidence will never be admitted when its legal effect is to contradict or vary the terms of a valid written instrument, but we are clearly of … This the defendants proposed by their plea to establish.

In re Archer

1 Pow. Surr. 292 · New York Surrogate's Court · Mar 10, 1892

Archer, the contestant, were appointed executors thereof, and authorized to then qualify. George A. Archer was naméd also as an executor, but not to qualify until he arrived at 21 years -of age. … Charles and Allison qualified at once, and entered upon their duties. George qualified in about the year 1883, on his arrival at 21 years of age.

City of New Brunswick v. George Street Playhouse, Inc.

2 N.J. Tax 407 · New Jersey Tax Court · Apr 20, 1981

In those cases in which a nonprofit status was found, the record clearly revealed a corporation dedicated solely to its stated nonprofit purposes even though some income was realized. … Plaintiff has failed to demonstrate that defendant had a money-making objective, which it must do if it is to establish that defendant does not qualify as a corporation not conducted for profit.

Shaw v. San Patricio County

61 S.W.2d 979 · Texas Commission of Appeals · Jun 24, 1933

It sought to establish a prior right to cer *980 tain funds it had deposited with the Sinton State Bank as its depository. … The county thereupon instituted this suit] in which it sought to establish a prior right and title to said funds.

People v. Honshj

176 Misc. 2d 170 · Criminal Court of the City of New York · Mar 9, 1998

establish that the allegations in the complaint were removed from the hearsay category. … Thus, the detective’s statement before the Grand Jury was clearly hearsay.

Opinion No. (1999)

Oklahoma Attorney General Reports · Mar 19, 1999

The situation presented by Congress' intent to establish a nationwide policy for interstate horserace wagering is similar in nature to Congress' establishment of a nationwide policy in the Safe Drinking Water Act, which, … A contrary conclusion, as the Court held, would thwart the national policy by creating vacuums of authority in the Act's application: As indicated above, the SDWA clearly establishes national policy with respect to clean

In re the Estate of Lubins

172 Misc. 2d 517 · New York Surrogate's Court · Jan 15, 1997

The decedent qualified as Bertha’s executor under the joint will and took her estate in accordance with its terms. … On the same date that he established the trust, the decedent executed his final will (the June 22 will).

State v. Gillette's Estate

10 S.W.2d 984 · Texas Commission of Appeals · Nov 28, 1928

W. 799 , has clearly announced the rule of law in this state that “the rule of implied exclusion is no more binding in construing statutes than in interpreting Constitutions,” and that “it is a rule of construction of constitutions … be a conservator of the peace, and shall hold his office for two years, and until his successor shall be elected and qualified.

Morris v. Ppg Industries, Inc.

North Carolina Industrial Commission · Jul 17, 2002

Although plaintiff continues to insist that she has fibromyalgia, competent medical evidence clearly established that the proper diagnosis is myofascial syndrome, based upon the American College of Rheumatology guidelines … 12, 1999, and that plaintiff was qualified for and capable of performing the sliver position that she was offered by defendant.

State v. Gillette's Estate

5 S.W.2d 131 · Texas Commission of Appeals · Mar 28, 1928

Lawrence applied to the county *132 court at law of Eastland county for letters of administration, and on May 18, 1923, said county court at law entered an order appointing him administrator, and he attempted to qualify and … W. 799 , has clearly announced the rule of law in this state that “the rule of implied exclusion is no more binding in construing statutes than in interpreting constitutions,” and that .

Simms v. Greene-Simms

22 A.3d 727 · Delaware Family Court · Jan 8, 2009

The Court received testimony about the New York City Fire Pension Plan from two extremely qualified expert witnesses. The bulk of the information was provided by Magda M. Deconinck, Esquire. Ms. … This principle was first established by Family Court Judge Roxanna Arsht in the case of Gloria B.S. v.

Opinion No. 78-181 (1978) Ag

Oklahoma Attorney General Reports · Nov 1, 1978

This decision was based on the theory that insomuch as the pension and retirement system was established by ordinance, the system was subject to being abolished by an ordinance repealing the ordinance establishing the system … by the legislature amending 11 O.S. 541a [11-541a] in 1963 to prevent municipalities from disbanding any part of the pension and retirement system unless it was recommended by the Board of Trustees and a majority of the qualified

In re the Estate of O'Brien

1 Pow. Surr. 41 · New York Surrogate's Court · Jan 20, 1892

¡Notwithstanding this rule, however, the statute provides, and the courts hold, that however willing the testator may have been to entrust his affairs to a clearly improper person, named as executor in *45 his will, yet that … The executors are thus deprived of the benefit of the presumption, that they are qualified for their positions, arising from the fact that they have received their appointment from the testator.

Davis v. Sears

35 S.W.2d 99 · Texas Commission of Appeals · Feb 4, 1931

There is such pleading and proof in this case, as the record clearly shows. … But the decision clearly indicates that facts can be established in a given case with such certainty as to require the courts to take a child from its parents and continue it in possession of others.

Temple Emanu-El v. Englewood City

21 N.J. Tax 462 · New Jersey Tax Court · Jun 29, 2004

Rabbi Hertzberg’s uncontroverted deposition establishes that he served as the synagogue’s full-time rabbi between 1956 and 1985, when he became rabbi emeritus. … The bulk of religious services at Ohel Simha synagogue are performed by, and are the responsibility of, Rabbi Choueka, who is clearly the spiritual leader and pulpit rabbi of the congregation.