Case law

Meadowlands Basketball Associates v. Director, Division of Taxation

19 N.J. Tax 85 · New Jersey Tax Court · Jul 24, 2000

The Director argues that plaintiff cannot establish that the NJSEA admission charge (the 10% impost based on the ticket price) qualifies for an exemption from the New Jersey Sales and Use Tax under N.J.S.A. 54:82B-9(a)(1) … The Director asserts that the burden of establishing an exemption has not been met by plaintiff. IV.

Perry v. Department of Revenue

14 Or. Tax 395 · Oregon Tax Court · Nov 3, 1998

Taxpayer’s motor home clearly qualifies as a dwelling unit in that it is a “mobile home” or similar property. … Consequently, except for those professionals who have established their status by actually earning income, writers are required to capitalize their expenses until income is earned from the writing to offset those expenses

In re Kam

180 Misc. 217 · New York Surrogate's Court · Mar 26, 1943

. * * * An intent inferable from the language of a particular clause may be qualified or changed by other portions of the will, evincing a different intent. … In this connection the word “ single ” plays a part, as well as the family situation, gleaned from extrinsic facts established by evidence adduced by way of explanation in this matter.

In re Pocono Haven Truck Plaza

58 Pa. D. & C.2d 18 · Pennsylvania Environmental Hearing Board · Nov 14, 1972

Although it is clear that appellant’s proposal does not qualify as a comprehensive water quality program, there is, on the other hand, an immediate necessity to abate existing pollution and health hazards in the area of the … Any limitations on this basic freedom should be construed with due regard for this principle, and it obviously must yield where clearly necessary for the good of the society as a whole. *22 In this case, Walter Sudu, owner

Kalishman v. Department of Revenue

8 Or. Tax 440 · Oregon Tax Court · Nov 6, 1980

That the income limitations of ORS 308.372 should be waived for pre-mature [sic] perennial crops if the property otherwise qualifies under ORS 215.203. "9. … It is a long-established rule of statutory construction that words of common use are to be given their natural, plain and obvious meaning. Blalock v.

In re the Estate of Clift

135 Misc. 4 · New York Surrogate's Court · Aug 23, 1929

Clift <fc Goodrich was an old and well-established partnership, conducting a business of commission merchants handling knit underwear and other knit goods. It was established by Clift, the decedent, in 1888. … Heaton expresses it clearly in his work on Surrogates’ Courts ([4th ed.] at p. 1632): “ § 334. Duty of trustees in dealing with trust property.

Addison Whitney, LLC v. Cashion

2020 NCBC 48 · North Carolina Business Court · Jun 10, 2020

Apart from the privilege objection, Miller asserts overbreadth and work-product immunity. … Addison Whitney again asserts work-product immunity. (See Pl.’s Opp’n 19.)

Linnea W. v. State of New York

2024 NY Slip Op 50651(U) · New York Court of Claims · May 21, 2024

Applying these principles to the matter at bar, the State has sufficiently established that this Court does not have subject matter jurisdiction to entertain the instant Claim and it must be dismissed. … This Court as a court of limited jurisdiction, clearly lacks the authority to review CPLR article 78 administrative determinations ( see Court of Claims Act § 9).

Opinion No. (2007)

Oklahoma Attorney General Reports · Apr 23, 2007

Before analyzing the power of evacuation authorized in these three acts we must first establish the meaning of that term. … This authority to declare a local emergency and then evacuate all or a portion of the jurisdictional area of the political subdivision when events require, is clearly a delegation of the state's police power to act for the

Sunnyside Plus, Inc. v. Allstate Insurance

8 Misc. 3d 306 · Civil Court of the City of New York · Mar 21, 2005

Clearly, if the MRI itself or either report were in evidence, Dr. Ross could opine on documents in evidence. … The Court of Appeals went on to take the opportunity to reiterate the requirement that, “[i]n order to qualify for the ‘professional reliability’ exception, there must be evidence establishing the reliability of the out-of-court

Applegate v. Town of Natick Planning Board

Massachusetts Land Court · May 27, 2021

instruction, provided that: (a) Only one person other than members of the family residing on the premises shall be simultaneously engaged in such occupation[;] (b) The use of the dwelling unit for the home occupation shall be clearly … In all RS districts, uses qualifying under Use #19 are allowed as of right. See Bylaw, § III-A.2. In the spring of 2019, Natick's Town Meeting amended the Bylaw.

New Jersey Turnpike Authority v. Township of Monroe

2 N.J. Tax 371 · New Jersey Tax Court · Apr 1, 1981

The statute grants an exemption for qualifying Authority property. … The court stated that the language, “used for public purposes,” “clearly contemplates that something more than ownership must be established.

In re the Estate of Stern

9 Misc. 2d 471 · New York Surrogate's Court · Jul 10, 1957

Sehlegel did not qualify as executor. The main body of services rendered on behalf of Sehlegel involved a discovery proceeding and an action in the Supreme Court each of which ultimately ended in the Court of Appeals. … These were clearly services in connection with the interests of their client in the estate.

People v. Nevarez

142 Misc. 2d 1064 · Criminal Court of the City of New York · Mar 14, 1989

It is well established that calendar notations do not bind the court that ultimately determines such a motion to dismiss (People v Berkowitz, supra; People v Klaus, 104 AD2d 566 [2d Dept 1984]; cf., People v Solomon, NYLJ … At that time the Legal Aid Society stated that the defendant did not qualify for their services. The case was adjourned to October 21, 1988 for defense counsel to appear. This period is excludable (CPL 30.30 [4] [f]).

Commerce & Industry Insurance v. North Shore Towers Management Inc.

162 Misc. 2d 778 · Civil Court of the City of New York · Sep 16, 1994

(See, Annotation, 18 ALR5th 474, 508-516.) 4 Rather, their argument, although not clearly articulated, appears to be that the provision mandates an inquiry into whether the insured was liable for the claims paid in settlement … Although agreeing with the Appellate Division that the bad-faith claim must be dismissed, the Court of Appeals rendered a more qualified decision, holding that "on this record” a bad-faith claim was not "stated,” as it was

In re the Trust Created by Dwight

37 Misc. 3d 580 · New York Surrogate's Court · Aug 10, 2012

This evidence, if believed, would doubtless qualify Heather as legitimate for purposes of intestacy pursuant to EPTL 4-1.2 (a) (2) (C). … In Matter of Vought ( 29 AD2d 97, 104 [1st Dept 1967]), the First Department applied the principle to trust instruments, holding that when a statute in effect at the time a trust is established legitimatizes a non-marital

Clayton Bros. v. Littlefield

244 S.W. 509 · Texas Commission of Appeals · Nov 1, 1922

In support of their allegations of damages, they .offered proof by witnesses, qualified as experienced cowmen, as to the injury or diminished value to a herd of calves, as the result of being “topped.” … It was established on the trial that the machinery furnished was inferior and of less value than that contracted for.

Opinion No. 71-261 (1971) Ag

Oklahoma Attorney General Reports · Jul 1, 1971

Since the Office of Community Affairs and Planning is a statutory body established by Ch. 41, 74 O.S. … In this case, the disbursing agency, the Office of Community Affairs and Planning, is a statutory body clearly within the contemplation of the language of 74 O.S. 500 .14 [ 74-500.14 ] (1961), supra.

Opinion No. (2004)

Oklahoma Attorney General Reports · Jan 28, 2004

Id. § 85.7(A)(1). ¶ 10 The Act contains a specific provision for fixed rate contracts, providing at Section 85.7 that "[a]ny acquisition of a service which the Department of Central Services has approved as qualifying for … a fixed and uniform rate shall be made pursuant to the provisions" which require the Department of Central Services to establish criteria and guidelines for qualifying services. 74 O.S.

Parsons v. Lyman

4 Bradf. 268 · New York Surrogate's Court · Apr 15, 1857

Lyman, the executor, gave a bond, and became qualified to act. … In the first place, it is clearly established, that in the interpretation of the will, the intent of the testator, as gathered from the instrument in its application to surrounding circumstances, must govern (Holms vs.