Case law

Vidod Realty Co. v. Calvin

147 Misc. 2d 488 · Civil Court of the City of New York · Dec 20, 1989

FACTUAL DETERMINATIONS At the trial the evidence established the following facts: 1. … This permission clearly applies regardless of what the lease provides.

Opinion No. (1985)

Oklahoma Attorney General Reports · Mar 18, 1985

Clearly, therefore, the first two prohibitions are inapplicable. … Title 68 O.S. 102 — 68 O.S. 112 (1981), as amended, establish the Oklahoma Tax Commission.

In re the Estate of Eakins

170 Misc. 59 · New York Surrogate's Court · Feb 3, 1939

the effect of non-receipt of notices, a plethora of which are optimistically tendered as in support of their position that by reason of their asserted failure to receive the notice they are still at liberty to purchase immunity … The Skinner case, far from being “ directly in point,” is perhaps the most clearly inapplicable of the many cases cited. The issue *65 in that litigation was the liability of the estate for an assessment.

Romer v. Portnick

78 Misc. 2d 404 · Civil Court of the City of New York · May 3, 1974

The language used herein, however, clearly charged plaintiff with having committed larceny and other criminal conduct and, therefore, constituted slander per se. (Kaplan v. K. Ginsburg, Inc., 8 A D 2d 726; Weiner v. … In New York, the Court of Appeals has held that defamatory words, spoken between parties sharing a common interest in the subject matter, are protected by a qualified privilege. (Stillman v.

Sebel v. Williams

88 Misc. 2d 411 · Civil Court of the City of New York · Jul 19, 1976

Williams said that he told the board members the truth, and on that basis they informed him he didn’t earn enough money to qualify for the apartment. Mr. Sebel denied giving Mr. … Once it is established that section 5-703 of the General Obligations Law applies to transactions that are actually personal property, as well as real property items, then it is clear that the Statute of Frauds does apply

In re the Accounting of Roberts

28 Misc. 2d 177 · New York Surrogate's Court · Mar 13, 1961

As executor it names the son, who qualified and remained such until he died January 14, 1948. … The agreement was clearly made with reference to settling decedent’s estate as shown by the estate books at the time.

In re the Will of Paine

181 Misc. 196 · New York Surrogate's Court · Mar 10, 1943

The residuary estate was bequeathed to his trustees for the purpose of establishing a fund to be known as “ The Martin S. Paine Foundation ”. … This is demonstrated clearly by the recent decision of the United States Supreme Court in Harrison v. Northern Trust Co. ( 317 U. S. 476 ).

In re the Estate of Dann

111 Misc. 2d 279 · New York Surrogate's Court · Nov 4, 1981

To date, no clearly articulated reason for the statutory enactment which provides for recoupment of medical assistance from those over the age of 65 and not from those under the age of 65 has been discovered. … To those individuals under 65 who seek to qualify for medical assistance because their resource level makes them “eligible for home relief” there are also income restrictions imposed on qualifying.

Buras v. Department of Revenue

17 Or. Tax 282 · Oregon Tax Court · Jan 26, 2004

Application of income to charitable purposes may result in a tax benefit, but only where the donee is a qualified charity and the donor itemizes deductions. … Taxpayer’s statutory claims are based on federal statutes that clearly do not apply. That could have been established with a brief visit to a competent tax attorney.

Waldron v. State

193 Misc. 113 · New York Court of Claims · Oct 14, 1948

It is averred that the State was negligent in permitting the extraction of the inmate’s tooth by another prisoner, who was not a qualified dentist, and was likewise at fault in the postoperative treatment resulting in an … Whether the occasion is sffltable can safely be left to the discretion of the executor or administrator unless it appear that Ms trust clearly has been abused.”

Opinion No. (1998)

Oklahoma Attorney General Reports · Aug 17, 1998

ANALYSIS ¶ 14 As noted at the outset of this Opinion, statutory provisions are presumed to be constitutional and are upheld unless they are "clearly unconstitutional". … By its own terms therefore, the statutory provision does not apply to an establishment that is not licensed by ABLE.

Heiller v. Department of Revenue

14 Or. Tax 207 · Oregon Tax Court · Jul 1, 1997

The statutes are strictly construed and the applicant must bring itself clearly within the exemption. Bd. Pub., Meth. Church v. Tax Com., 239 Or 65, 68-69 , 396 P2d 212 (1964). … In addition, plaintiff no longer has the necessary standing to appeal any denial of a property tax exemption for the subject property because the evidence established that the property is now owned by Bruin Nature Conservancy

McBride v. City of Jersey City

19 N.J. Misc. 637 · New Jersey Tax Court · Nov 18, 1941

Petitioner qualified as executrix and the respondent’s assessing authorities made a personal property assessment against the estate in her hands, for the year 1939, in the amount of $12,400. … It would clearly appear that the present ease is an a fortiori situation, and that the assessment must be sustained if the property was actually subject to taxation, as of October 1st, 1938.

Marion County Assessor v. Square 74 Associates, LLC

Indiana Tax Court · Feb 14, 2024

The Assessor’s burden for overturning the Indiana Board’s decision on appeal is well established. … He must show that the decision “is clearly against the logic and effect of the facts and circumstances before [the Indiana Board.]” Kooshtard Prop. I, LLC v. Monroe Cnty. Assessor, 38 N.E.3d 750, 753 (Ind.

Rosalie Ridge LLC v. Dept. of Rev.

21 Or. Tax 434 · Oregon Tax Court · Jul 24, 2014

But in order to establish this predominant purpose, the county relies almost exclusively on the period following the transfer of the subject property from Lillian Logan to taxpayer. … The court heard testimony at trial from Daniel Logan and from Ken Everett, another witness qualified as an expert in forestry.

In re the Estate of Rosenak

184 Misc. 2d 807 · New York Surrogate's Court · Jul 5, 2000

The competence of the decedent to make a will and his freedom from restraint have been established with respect to such instruments (SCPA 1408 [2]). … However, in paragraph 5 of the Hebrew will, there was clearly a typographical error.

Johnson v. State

79 Misc. 2d 737 · New York Court of Claims · Nov 12, 1974

The Judge in the Fiumara decision stated (p. 194): 11 The purpose of the notice of intention to file a claim is to alert the defendant to the existence of a claim and not to establish the legal .status of the one who filed … The language utilized by the Legislature in subdivision 2 of section 10 clearly requires the executor or administrator to file either a notice of intention to file a claim or the claim itself within 90 days after appointment

Opinion No. 76-314 (1976) Ag

Oklahoma Attorney General Reports · Dec 6, 1976

(2) If the subject vehicle has been used as a demonstrator and the individual purchaser is required to pay the excise tax, does the vehicle qualify for "used car" excise tax rates as opposed to "new car" excise tax rates … Section 2104 establishes the referred to value of vehicles. 68 O.S. 2104 [ 68-2104 ] provides in pertinent part: "On and after October 1, 1961, the value of any new motor vehicle, except house trailers, for the purposes of

New York Bay Railroad v. Kelly

22 N.J. Misc. 204 · New Jersey Tax Court · Apr 25, 1944

Bive qualified real estate experts for the. City of Jersey. City.-valued these lands from $25,000 to $30,000 per qcr.e.. … There can be no doubt that these waterfront properties were not immune from the general real estate and rindustrial depression of the 1930’s, and that these lands did *213 sustain a decline in value.

Commissioners' Court of Limestone County v. Garrett

238 S.W. 894 · Texas Commission of Appeals · Mar 29, 1922

constitutional provision pertinent is as follows: “The Legislature may also authorize an additional annual ad valorem tax to be levied and collected for the further maintenance of the public roads; provided, that a majority of the qualified … We are familiar with the well-established rule of construction that when one section of the Constitution expresses a general intention to do a particular thing, and another section expresses a particular intention incompatible