Case law

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.

Opinion No. (2009)

Oklahoma Attorney General Reports · Apr 23, 2009

The first sentence, which applies to signs visible from a nonfreeway primary highway , clearly differentiates between signs on the same and on opposite sides of the roadway for spacing purposes. … control" of highway advertising, there is no evidence that ODOT has established such criteria.

Vega v. State

10 Misc. 3d 822 · New York Court of Claims · Oct 13, 2005

For all of the reasons set forth above, claimants have failed to introduce sufficient credible evidence, admissible in this court, to establish the negligence of DOT and further failed to establish that the alleged negligence … Whether such distinction exists in New York State, and what the qualifying criteria might be, has been left for another day. . Mr. Bellizzi based this estimate upon nonprecluded material.

Whitaker v. McCarty

221 S.W. 945 · Texas Commission of Appeals · May 26, 1920

Pending the suit, plaintiff died intestate, and Jennie McCarty, his widow, having qualified as survivor of the community estate, made herself party plaintiff, and prosecuted the action to judgment. … The act was intended to apply, and in terms clearly does apply, only to cases in which persons claim the right to purchase or lease land which has already been sold or leased to others.

Opinion No. 73-128 (1973) Ag

Oklahoma Attorney General Reports · May 25, 1973

adopt and issue, and from time to time may amend, rules of general application for the administration of this Act and regulating the professional conduct of persons authorized to engage in public accounting, looking to the establishment … Clearly, Section 59 O.S. 15 .9 [ 59-15.9 ], supra, requires that the applicant must pass a written examination.

Sea-Land Service, Inc. v. Director, Division of Taxation

16 N.J. Tax 132 · New Jersey Tax Court · Sep 27, 1996

by the merger or consolidation, possess all the rights, privileges, powers, immunities, purposes and franchises, both public and private, of each of the merging or consolidating corporations. … It pointed out that “the two acts deal with different subjects (corporate law and tax law), have different purposes and are clearly not part of a single comprehensive plan.” Id. at 637-38 .

Woburn

1 Rep. Cont. El. 302 · Massachusetts House of Representatives · Jul 1, 1835

They were openly taken from the box, and the evidence clearly showed that there was no intent to do wrong, on the part of the presiding officer. 3d Allegation. ‘ During a moment of excitement, there was a press towards the … It is a matter of great importance to the community, that this house should settle the questions now presented upon sound principles, in order that their decision may hereafter be cited as a well established precedent.

Blackbird Farms Apartments, LP v. Department of Local Government Finance

765 N.E.2d 711 · Indiana Tax Court · Apr 2, 2002

Blackbird maintains that because the "assessed value [of a piece of land] is the raw price of land plus the cost of development, and using the comparable assessments presented, these figures clearly support a calculation … Tax Ct.1999) (indicating that mere references to photographs or State Board regulations, without explanation, will not qualify as probative evidence).

Piedmont Plaza Investors v. Department of Revenue

14 Or. Tax 440 · Oregon Tax Court · Dec 29, 1998

Such properties may be sold only to “qualified purchasers.” … That clearly removed some valuable rights, at least temporarily.

Anderson v. Indiana Department of State Revenue

758 N.E.2d 597 · Indiana Tax Court · Oct 30, 2001

Supreme Court has rejected the view, however, that interstate commerce is immune from state taxation. Complete Auto Transit, Inc. v. Brady, 430 U.S. 274, 288 , 97 S.Ct. 1076 , 51 L.Ed.2d 326 (1977), reh'g demied. … Clearly, then, the MCFT is a tax. See Roehl Transport, 653 N.E.2d at 546 . Cf. Owner-Operator Independent Drivers Ass'n v.

Collins v. Commission

3 Or. Tax 275 · Oregon Tax Court · Sep 25, 1968

Since no citizen enjoys immunity from that burden, its retroactive imposition does not necessarily infringe due process, and to challenge the present tax it is not enough to point out that the taxable event, the receipt of … However, the 1967 amendment by its terms was clearly intended to be retroactive to July 1, 1965.

Opinion No. 75-266 (1975) Ag

Oklahoma Attorney General Reports · Oct 20, 1975

services constitute a part of his supervised course of study, and if such person is designated by such title as 'speech pathology intern,' 'speech pathology trainee,' 'audiology intern,' 'audiology trainee' or other such title clearly … Title 59 O.S. 1605 [ 59-1605 ] (1974), states that supervision must be provided by individuals licensed or qualified in the appropriate area.

Eisner v. Koehler

1 Dem. Sur. 277 · New York Surrogate's Court · Jul 15, 1883

The doctrine thus established by Andrew v. … The decided cases to which I have referred clearly *284 establish that, in the interpretation of such a condition as the one under review, it is proper to inquire what purpose the testator had in imposing it, and that, in

In re the Estate of Harris

23 Misc. 2d 595 · New York Surrogate's Court · May 26, 1960

Creswell, Dutchess County Treasurer, who duly qualified as admimstrator and upon Ms final accounting after a citation was duly issued to all parties *596 interested herein, namely: unknown heirs, Attorney-General and the … The proof produced at the hearing clearly establishes that at decedent’s death, Edith Lucretia Cooke, Honor Alberta Houghton and Albert Conrtland Sherman were her only surviving first cousins and nearest next of kin and they

Lewis & Clark College v. Commission

3 Or. Tax 429 · Oregon Tax Court · May 20, 1969

The evidence clearly supports the plaintiff’s contention that the residence is used primarily for the benefit of the college and that its use is reasonably necessary for the fulfillment of the functions of the college. … However, the decision herein makes it unnecessary to decide if plaintiff qualifies for such exemption under ORS 307.145.

Bergen County v. Leonia Borough

14 N.J. Tax 142 · New Jersey Tax Court · Jul 27, 1994

Clearly, the County or the former County Parks Commission could operate riding facilities which would not be subject to local property tax. … Clearly, if N.J.S.A 40:37-101 does not apply, then I must restrict my analysis to the exemption under N.J.SA 54:4-3.3.

Opinion No. (2009)

Oklahoma Attorney General Reports · May 13, 2009

Electronic communications that qualify as "records" are subject to the Open Records Act and Records Management Act. … Rather, that determination depends upon whether the information qualifies as a record as defined in the ORA and/or RMA.

Indiana Ass'n of Seventh-Day Adventists v. State Board of Tax Commissioners

512 N.E.2d 936 · Indiana Tax Court · Aug 17, 1987

The hearing officer recommended disapproval of the exemption for the parsonage duplex under IC 6-1.1-10-21 because a teaching minister was residing in the parsonage duplex at the time of the hearing, and thus did not qualify … It is well established that statutes exempting property from taxation are to be strictly construed in favor of the tax, and the burden is upon the one claiming the exemption to show that the property clearly falls within

In re the Estate of Kirkman

143 Misc. 342 · New York Surrogate's Court · Apr 5, 1932

Under such circumstances it is well established that the result of the respondent’s pleading is that “ it admitted all the facts alleged and such inferences as could be fairly drawn from them. * * * But it admitted none of … The other two also qualified, but died prior to the year 1930, whereupon two of testator’s other children, Ralph and Ethel, were named and qualified in their places.

St. Mary's Medical Center of Evansville, Inc. v. State Board of Tax Commissioners

534 N.E.2d 277 · Indiana Tax Court · Jan 27, 1989

Although the facts of Hotel Dieu are similar to the case at bar, the standard established for exemption in Louisiana is more lenient than the standard established in Indiana. … The Lodge clearly did not fall within the exemption statute. The court stated that “[t]he wording of the statute clearly did not apply to appellee’s situation.