Case law

Evansville Courier Company Inc. v. Vanderburgh County Assessor

78 N.E.3d 746 · Indiana Tax Court · Jun 5, 2017

Additionally: in order to qualify for “abnormal obsolescence,” the obsolescence must be of a “non-recurring nature.” … Accordingly, the Court will reverse only if the Board’s decision is arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law; contrary to constitutional right, privilege, or immunity

People v. Dixson

9 Misc. 3d 358 · Criminal Court of the City of New York · Jun 22, 2005

As such, it qualifies as property under the holdings of Spatarella and Garland . … Because defendant’s actions are clearly spelled out in the information, defendant has already received legally sufficient notice of the crime charged.

Linder v. Department of Revenue

18 Or. Tax 11 · Oregon Tax Court · Sep 1, 2004

He clearly did connect the reductions to the girls’ ages. … Taxpayers state that Oregon law provides that child support orders are established by a state formula that is presumed to be correct. Taxpayers are not in error.

N.C. Dep't of Revenue v. Fsc II, LLC

2023 NCBC 9 · North Carolina Business Court · Jan 30, 2023

Thus, the heart of the parties’ dispute concerns whether FSC qualifies as a “manufacturing industry or plant.” … App. at 730, that statement is clearly dicta and therefore lacks precedential value. See State v.

City of Ventnor City v. Interdenominational Foreign Missionary Society of New Jersey, Inc.

13 N.J. Tax 445 · New Jersey Tax Court · Dec 1, 1993

Columbian Institute, 101 N.J.Super. 205, 209 , 243 A.2d 853 (Cty.Ct.1968) (a nonprofit corporation, not organized exclusively for charitable purposes, does not enjoy charitable immunity from tort liability under N.J.S.A 2A … In their briefs, however, both parties assumed that the corporation qualified under N.J.S.A. 54:4-3.6, and they focused on the use of the properties.

In re Mason

2012 Ohio 4683 · Ohio Court of Claims · Feb 10, 2012

The Attorney General argues that it was never established that the applicant was a victim of criminally injurious conduct. Because Mr. … [R.C. 2743.68]” {¶14} R.C. 2743.68 clearly premises the filing of a supplemental compensation application on an award having been granted.

In re the Estate of Hayden

175 Misc. 506 · New York Surrogate's Court · Dec 6, 1940

The surrogate holds that the stipulated facts and the conduct of the parties clearly establish that the transaction between the claimant and the decedent’s firm constituted a deposit which was to be held until demand was … He died four months after he had qualified. The reasoning and conclusion of the highest court of *510 that State in its opinion are pertinent and persuasive here.

Medical Expertise, P.C. v. Trumbull Insurance

196 Misc. 2d 389 · Civil Court of the City of New York · May 6, 2003

Clearly, “[r]ecords made in the regular course of business are hearsay when offered for the truth of their contents” (Prince, Richardson on Evidence § 8-301 et seq. [Farrell 11th ed]). … Nonetheless “the mere filing of papers received from other entities, even if they are retained in the regular course of business, is insufficient to qualify the documents as business records (see Burgess v Leon’s Auto Collision

In re the Estate of Harris

169 Misc. 943 · New York Surrogate's Court · May 2, 1938

executors to deal with the trust estate as they have been and are doing. “ Trust funds should not only be kept independent of individual and other trust funds, but the investments thereof should, so far as possible, be clearly … Any losses or benefits flowing from the establishment of that proper basis of management and for the handling of trust assets on a proper basis after it is once established must be accepted as part of the administration of

Banner Milling Co. v. State

117 Misc. 33 · New York Court of Claims · Nov 15, 1921

The meaning of the term “ property ’* is firmly established. … The legislative intent to exclude good will as an item of damage thus clearly is established.

Smith v. Denross Contracting

North Carolina Industrial Commission · Oct 13, 2011

Defendant Denross Contracting, U.S., Inc., was the duly-qualified employer at the time of the accident and is subject to the North Carolina Workers' Compensation Act, having employed the requisite number of employees to be … While Defendant NYSIF may be covered under sovereign immunity is some matters, it is not covered under sovereign immunity in matters before the New York State Court of Claims or in matters of workers' compensation. N.Y.

Monarch Steel Co. v. State of Indiana Tax Commissioners

545 N.E.2d 1148 · Indiana Tax Court · Oct 25, 1989

"A presumption is raised that the Legislature intended to change the law unless it clearly appears an amendment was made only to express more clearly the original intention of the Legislature." … If the taxpayer uses the allocation method, he shall keep records which adequately establish the validity of the allocation. IC 6-1.1-10-29.5 (emphasis added).

Consistory of the Congregation of Paramus v. Township of Ridgewood

20 N.J. Misc. 125 · New Jersey Tax Court · Mar 24, 1942

The building must clearly appear to constitute a- “building for cemetery use.” The respondent contends that neither fact is established. … Therefore, the building does not qualify for exemption under the statute. Its use in connection with Valleau Cemetery is immaterial, since it is not erected thereon. The assessment is affirmed.

Village of Hudson Falls v. State

14 Misc. 304 · New York Court of Claims · Mar 15, 1920

The claimant on the trial established the amount of damages sustained by such abutting owners and also the fact that it paid the same. … While it is true that the state in consequence of its sovereignty is immune from prosecution in its own courts yet the state may waive such immunity, assume liability and confer upon tribunals jurisdiction to hear, try and

In re the Estate of Lewin

41 Misc. 2d 72 · New York Surrogate's Court · Dec 19, 1963

subject to a charge for payment of certain monetary bequests which did not have to be paid until after death of his wife; that his sons, Frederick and August, and the Suffolk County National Bank were named executors and all qualified … The matters embraced ‘‘ include only those matters which are clearly and specifically set out and which can be definitely ascertained from a reading of the account and decree ”. (Matter of Seaman, 275 App.

Portland Comm. v. Multnomah County Assr., Tc-Md 091615c (or.tax 2-9-2011)

Oregon Tax Court · Feb 9, 2011

Plaintiff clearly missed the one-year outside deadline. … CONCLUSION The court concludes that Plaintiffs appeal is untimely and that Plaintiff has failed to establish good and sufficient cause for the untimely appeal.

Maloney v. State

207 Misc. 894 · New York Court of Claims · May 3, 1955

The language of the act makes it plain that the right and correlative liability thereby established are conditional upon the bringing of the suit in a court which gives the right of trial by jury. … Code Annot., tit. 46, pp. 240, 241.) 1 ‘ Statutes in derogation of the sovereignty of a state must be strictly construed and a waiver of immunity from liability must be clearly expressed.” (Smith v.

In re the Estate of Fuchs

150 Misc. 2d 585 · New York Surrogate's Court · Apr 22, 1991

SCPA 1001 (1) through (7) set forth the order of priority for granting letters of administration in those estates where a qualified distributee or a representative of a distributee is willing to receive letters. … Accordingly, where, as here, the petitioner does not even assert that he can presently establish that he is a distributee of the decedent, the Public Administrator clearly has priority (Matter of Kestel, 277 App Div 883 ;

Gabriel Ades v. Borough of Deal

New Jersey Tax Court · Jan 24, 2025

Hence, it qualifies as a basis for relief under the Freeze Act. … Id. at 127. 7 Thereafter, the court held that “[t]he unqualified reference to final judgment, in association with the remainder of the [statute’s] text, clearly contemplates imposition of the mandatory period of repose

In re the Estate of Stumpp

153 Misc. 92 · New York Surrogate's Court · Sep 7, 1934

They were selling in the month after the executors qualified as low as fifty-one, a shrinkage of over twenty per cent. … The current depression, however, has not given an immunity bath to unfaithful fiduciaries.