Case law

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.

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.

Donald v. State

24 Misc. 3d 329 · New York Court of Claims · Feb 5, 2009

The privilege arises from the exercise of “discretionary authority for which the State has absolute immunity” (Holloway, 285 AD2d at 766 ). … The United States Court of Appeals, Second Circuit, in a habeas corpus proceeding, citing long-established principles clearly articulated by the United States Supreme Court, considered whether DOCS could administratively

In re the Accounting of Glenn

200 Misc. 72 · New York Surrogate's Court · Jan 25, 1951

As the objector did not qualify as executrix of the son’s estate until almost a year after his death there was no one to whom the mother could give a release during her lifetime. … On the contrary, the evidence establishes that at the time the son made his will and at his death it was the mother who was indebted to the son.

Cathedral Academy v. State

77 Misc. 2d 977 · New York Court of Claims · Apr 2, 1974

and that, therefore, any claim that these services were performed on representations of the State clearly is without merit and, in any case, it had no right to so rely. … Such standards or guidelines are to be established by the Legislature, not the courts.

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

Ukranian National Urban Renewal Corp. v. Director, Division of Taxation

3 N.J. Tax 326 · New Jersey Tax Court · Sep 11, 1981

A perusal of the various sections of that provision indicates that the only possible paragraph under which plaintiff might qualify is paragraph (e). It provides for an exemption from the corporate business tax for ... … Here plaintiff has not clearly and convincingly established its right to the exemption.

In re the Estate of Shenk

125 Misc. 386 · New York Surrogate's Court · Jul 1, 1925

Especially in the case of proceedings against executors the statutory grounds of misconduct must be established. As stated *388 in Matter of Leland ( 219 N. … While the record clearly shows that the respondents have in some matters shown little appreciation of the duties of an executor or a trustee, the evidence is insufficient to establish any one of the three grounds of misconduct

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.

In re an Individual to Change Name

195 Misc. 2d 497 · Civil Court of the City of New York · Mar 12, 2003

When questioned by the court she clearly articulated the reasons why she wanted to change her name. … The first of course is to establish Staten Island as its own judicial district; a morally correct but politically impractical choice.

In re the Estate of Haigh

125 Misc. 365 · New York Surrogate's Court · Jun 3, 1925

The Irving Bank-Columbia Trust Company qualified as her executor, and shortly thereafter it was appointed administrator c. t. a. under the will of Hartley Haigh, 2d. … Such has been the established procedure of this court followed without exception by the various surrogates.

Borough of Hamburg v. Trustees of the Presbytery

28 N.J. Tax 311 · New Jersey Tax Court · Feb 11, 2015

Accordingly, the burden is on the Presbytery to prove it qualifies for exemption, even though the Presbytery prevailed at the County Board. … The court finds that the testimony during trial adequately established that a substantial quantity of religious artefacts were stored in the Church.

Question Submitted by: The Honorable Mike Osburn, Oklahoma House of Representatives, District 81

2024 OK AG 12 · Oklahoma Attorney General Reports · Aug 21, 2024

A legislative act is presumed to be constitutional and will be upheld "unless it is clearly, palpably and plainly inconsistent with fundamental law." Taylor v. State and Educ. Employees Group Ins. … Garner, Reading Law: The Interpretation of Legal Texts 147 (2012) (Series-Qualifier Canon).

In re the Judicial Settlement of the Estate of Milliette

123 Misc. 745 · New York Surrogate's Court · Oct 1, 1924

The term ‘ heirs at law/ not explained or qualified by other language in the will, has a perfectly definite meaning, which cannot be changed by proof outside of the will itself. … No authorities need be cited in support of a proposition which is so well established.”

Rogers v. Rogers

3 Wend. 503 · Court for the Trial of Impeachments and Correction of Errors · Dec 15, 1829

In established rules of contraction consisted the safety and certainty of property ; and this certainty could no longer exist than whilst courts adhered to the established rules of construction. … In a deed it can never defeat the grant; it may enlarge, qualify and abridge it, but so far as it is repugnant to the premises it is void. (4 Cruise, tit. Deed, ch. 20, § 77.)

Gardner v. State

166 Misc. 113 · New York Court of Claims · Feb 9, 1938

In other words, if no fault or negligence is chargeable to either of the parties to the occurrence upon which the action is founded, the loss and injury will be allowed to remain where it has fallen, or, if negligence is established … case, was not of such a nature that could be defined as negligence, and, further, that the injury complained of was not one which an ordinary, reasonable and prudent person .ought to have foreseen; in other words, this was clearly

Roberts v. State

4 Misc. 3d 768 · New York Court of Claims · Jun 21, 2004

Claimants clearly have not set forth a separate cause of action for de facto appropriation. … It is well established that a jurisdictional defect may not be corrected by amendment (see, Manshul Constr. Corp. v State Ins.

Gorski v. Dept. of Rev.

20 Or. Tax 452 · Oregon Tax Court · May 23, 2012

However, the above quoted text clearly indicates that taxpayer was in the Tampa Bay area with a specific purpose in mind. … Taxpayer likewise did not establish a permanent place of abode in Florida.

Columbia River Egg Farm v. Department of Revenue

12 Or. Tax 418 · Oregon Tax Court · Apr 30, 1993

The evidence established that the confinement systems in some instances are bolted to the floor and in all instances are connected to the buildings with pipes, conveyors and wires. … There the washing system utilizes a water softener system and a boiler which are clearly affixed to and are part of the real property.

Potts v. Steel Tube, Inc.

2018 NCBC 24 · North Carolina Business Court · Mar 27, 2018

These cases concerned unfair acts that “clearly occurred in the broader marketplace.” Powell v. Dunn, 2014 NCBC LEXIS 3, at *10 (N.C. Super. Ct. … Potts does not address these allegations and appears to concede that they do not qualify as special, individualized injuries.