Case law

Estate of Ehringer v. Director, Division of Taxation

24 N.J. Tax 599 · New Jersey Tax Court · Apr 30, 2009

The record contains no evidence establishing who wrote those notations, when they were written, or what they purport to convey. … Fauver, 167 N.J. 69, 75-78 , 768 A.2d 1055 (2001) (holding that a waiver of governmental immunity must be clearly expressed in a statute).

In re the Estate of Kenny

114 Misc. 2d 203 · New York Surrogate's Court · Jun 8, 1982

True, it is encyclopedic blackletter that amendments are prospective only unless retroactive application is ‘clearly’ spelled out (McKinney’s Cons Laws of NY, Book 1, Statutes, § 52; see 56 NY Jur, Statutes, § 265; 82 CJS … In attempting to utilize this approach, the oft-repeated statement that the persons entitled to share in an estate are those who so qualify on the date of the decedent’s death warrants further examination.

In re the Estate of Nevins

16 Misc. 2d 425 · New York Surrogate's Court · Feb 17, 1959

Having so qualified for membership in the class of persons whom the testatrix intended to benefit, to deprive them of her help because of supplemental assistance derived from their own or other sources, would he to thwart … These directions make it possible to attribute to the testatrix a clearly manifested intention to differentiate between the property and buildings in which the institution is housed and the fund she provided for their maintenance

Fountain House of New Jersey, Inc. v. Montague Township

13 N.J. Tax 387 · New Jersey Tax Court · Sep 21, 1993

(citation omitted) The undisputed facts of this case establish that ... [taxpayer] and [its corporate parent] failed to meet that prerequisite for a tax exemption. … The benefit to the members was indirect and clearly insufficient to support the claimed exemption. Church Contribution Trust v. Mendham Bor., supra, 9 N.J.Tax at 311 ; Harvey Cedars v. Sisters of Charity of St.

Dennison v. State

49 Misc. 2d 533 · New York Court of Claims · Mar 15, 1966

The Supreme Court’s decision clearly overruled People ex rel. Brown v. Johnston (9 N Y 2d 482) and People ex rel. Kamisaroff v. … Independent tests administered by three highly qualified psychologists subsequent to claimant’s discharge from Dannemora conclusively established that the claimant possessed average intelligence and that he could not possibly

People v. Correa

168 Misc. 2d 309 · Criminal Court of the City of New York · Apr 19, 1996

The burden to establish an extreme hardship is placed squarely on the defendant. … Clearly, the defendant as a firefighter can afford the fares.

Towe Farms, Inc. v. Department of Revenue, Pt-2004-14 (Mont. 3-7-2006)

Montana Tax Appeal Board · Mar 7, 2006

These tracts were less than 160 acres and greater than 20 acres, establishing a presumption that they were non-qualified agricultural land. 5. … Towe Farms' appeal was clearly filed after the June deadline since the taxpayer did not sign it until July 28, 2004.

Burke v. Director, Division of Taxation

11 N.J. Tax 29 · New Jersey Tax Court · Feb 22, 1990

Clearly, in this case, the trust at issue is not devoted to exclusively charitable or public purposes. … It is plaintiffs’ burden, N.J.S.A. 54A:9-9(e), to establish that the trust at issue fits clearly within the exemption provision. Board of National Missions v. Neeld, 9 N.J. 349, 353 , 88 A.2d 500 (1952).

People v. Terdeman

175 Misc. 2d 379 · Criminal Court of the City of New York · Nov 13, 1997

Defendant’s conduct clearly falls within this definition. Contrary to defendant’s claims, the Board makes no distinction between prior and subsequent conduct. … A scout leader who chooses his profession to gain access to victims and ‘grooms’ his victims before sexually abusing them would qualify * * * A dentist who sexually abuses his patient while she is anesthetized would fall

Hollis, Aliceia v. Komyo America

2019 TN WC App. 4 · Tennessee Workers' Compensation Appeals Board · Jan 22, 2019

The abuse of discretion standard of review does not immunize a lower court’s decision from meaningful appellate scrutiny, however, as discretionary decisions “require a conscientious judgment, … Sanabria’s testimony that he was “equally qualified to determine causation.” The trial court further considered Employee’s argument that Dr.

Opinion No. (2002)

Oklahoma Attorney General Reports · Jun 28, 2002

His removal from office or failure to qualify as required by law. Id. (emphasis added). … While the Judicial Nominating Commission is a constitutional body established by Section 3 of Article VII-B of the Oklahoma Constitution, pursuant to Section 4 of the Constitution the Commission is empowered only to "submit

Patton, Ashley v. General Motors

2017 TN WC App. 3 · Tennessee Workers' Compensation Appeals Board · Jan 17, 2017

However, a physician’s assistant, similar to a nurse, is not qualified to provide an expert medical opinion with respect to causation. See Dorsey v. Amazon.com, Inc., No. 2015-01-0017, 2015 TN Wrk. Comp. App. Bd. … The law clearly prohibits us from doing so. See Webb v. Sherrell, No. E2013-02724-COA-R3-CV, 2015 Tenn. App. LEXIS 645, at *5 (Tenn. Ct. App. Aug. 12, 2015).

In re the Estate of Sackler

145 Misc. 2d 950 · New York Surrogate's Court · Dec 5, 1989

The assets of the estate which would pour over into the trust if its validity is established are reported to be in excess of $100 million. … Clearly, there were other doubts concerning the use of pour-overs in New York and precisely those raised by the children.

Orenstein v. Orenstein

58 Misc. 2d 377 · Civil Court of the City of New York · Oct 18, 1968

J., Jan. 3, 1964, p. 13, col. 2) held that a suit based upon a separation agreement brought for unpaid alimony (as in the instant case) was clearly within the confines of CPLR 3213 relief. … Certainly, the administration of justice today recognizes the need for speedy and effective assistance in this troubled area, as witness the establishment of Family Courts, conciliatory proceedings and special matrimonial

DiDomenico Packaging Corp v. Nails Again, Inc.

139 Misc. 2d 525 · Civil Court of the City of New York · Feb 1, 1988

Here the parties have established that the defect was incurable and a reasonable time for rejection should, defendant says, be more extended because the seller is not prejudiced by the delay. … Yet nothing in the statute even remotely qualifies the language already quoted when the case involves an incurable defect.

Office of Disciplinary Counsel v. Palmer

115 Ohio Misc. 2d 70 · Ohio Court of Claims · Dec 31, 2001

Thus, if the evidence established that Palmer responded with legal advice to specific inquiries from visitors to his web-site, the relator would have established its case. 1 *75 Disciplinary Counsel points to several exhibits … None of this is to say that the use of “J.D.” in combination with other factors could not amount to a holding out that one is an attorney, nor does the inclusion of satire guarantee immunity.

Opinion No. (1990)

Oklahoma Attorney General Reports · Feb 12, 1990

CLEARLY, THE APPOINTMENT OF DONAGHEY AND THE OTHER APPOINTEES BY THE CADDO TRIBAL CHAIRMAN MEETS THE FIRST CRITERION. … ACCORDINGLY, DONAGHEY CURRENTLY QUALIFIES UNDER 1058, AND THE OTHERS MAY SOON QUALIFY.

In re the Estate of Bobrow

14 Misc. 2d 816 · New York Surrogate's Court · Nov 21, 1958

It is a clearly established rule that the burden of proving a person to be dead is upon him who alleges that to be the fact. … Bobrow, as administrator of her estate upon his qualifying according to law.

Jersey Shore Medical Center v. Neptune Township

14 N.J. Tax 49 · New Jersey Tax Court · Apr 13, 1994

The financial arrangement between Overlook Hospital and Summit Parking did not establish a profit-making purpose. … It may be worth noting, however, that, if the coffee shop were deemed reasonably necessary for hospital purposes, it would clearly fail the third test.

In re Brooklyn Trust Co.

134 Misc. 837 · New York Surrogate's Court · Sep 25, 1929

on the earlier clearly expressed intention, emphasizes that intention by demonstrating the desire that Clinton should benefit by this beneficence whether he lived or died. … Finally, it is in accordance with the long-established principle that an absolute gift “ will not be cut down by subsequent language not equally clear.” (Matter of Rooker, 248 N. Y. 361, 364 ; Roseboom v.