Case law

Barrister Cigars, LLC v. Dir., Div. of Taxation

New Jersey Tax Court · Apr 1, 2025

BC argues that as a distributor, it always qualifies to pay TPT at the wholesale price. … It is true that the definition of “wholesale price” clearly references a distributor.

Rivers v. State

142 Misc. 2d 563 · New York Court of Claims · Jan 25, 1989

. *567 (2) Although there was no testimony by a medical expert as to the applicable standards of medical care in the community to establish that Dr. … Cally’s conduct violated such standards, exhibits 15, 25, 26 and 50 clearly prove Dr. Cally’s negligence and malpractice with regard to the operation on claimant.

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 ).

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.”

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.

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.

Opinion No. 78-220 (1978) Ag

Oklahoma Attorney General Reports · Jul 31, 1978

A reading of the entire Act clearly reveals that the Legislature intended that it be highly restrictive, facilitating the greatest possible control and policing of conduct of bingo games. … Permission for qualifying organizations to conduct bingo games does not imply an authorization to hire oneself out in such capacity.

Hopkins v. Mwr Mgmt. Co.

2017 NCBC 46 · North Carolina Business Court · May 31, 2017

Video surveillance clearly shows him grabbing a stack of papers off of the printer located in Walt Smith’s office. … To establish a claim for discriminatory termination under the ADA, Hopkins must prove “(1) that [he] has a disability, (2) that [he] is a ‘qualified individual’ for the employment in question, and (3) that [his] employer

Question Submitted by: The Honorable John Haste, Oklahoma State Senate, District 36

2024 OK AG 4 · Oklahoma Attorney General Reports · Feb 28, 2024

Do the changes enacted in HB2263 qualify as the Legislature exercising unconstitutional coercive influence over the Turnpike Authority? I. … In light of Transportation I , the Legislature established the Council, and the duties and powers of the LBOC devolved upon the newly created Council.

Adams v. Rockwall County

280 S.W. 759 · Texas Commission of Appeals · Mar 10, 1926

in the active discharge of their official duties,” thereby affirming the proposition that the right of such control, in whole or part, does not exist where, as here, the city has its complement of officers duly selected, qualified … We cannot accept the postulate, for neither the words nor the implications of the statute compel if, as they would have to do, very clearly, before so radical a departure from the general policy, immemorially established,

In re the Estate of Jones

8 Mills Surr. 504 · New York Surrogate's Court · Dec 15, 1911

In this State the doctrine is firmly established that, in a will of personal estate, the testator is presumed to speak with reference to the time of his death. Lynes v. Townsend, 33 N. Y. 558 . … A reference to the will shows how clearly the testator comprehended the objects of his bounty.

Phelps Dodge Industries, Inc. v. Director, Division of Taxation

8 N.J. Tax 354 · New Jersey Tax Court · Aug 4, 1986

The burden is upon the claimant to clearly bring himself within an exemption provision. Ibid. Tax exemptions are not favored, and doubts are to be resolved against one claiming the exemption. Bloomfield v. … Not every refining activity or chemical change qualifies a material for exemption.

Beljakovic v. Director

26 N.J. Tax 455 · New Jersey Tax Court · Aug 1, 2012

It is well-established that the legislative intent of N.J.S.A. 54A:4-1 is to prevent multiple taxation of the same income actually taxed by foreign jurisdictions. Mannino v. … Plaintiffs argue that “qualifies” in N.J.A.C. 18:35—4.1(a)(3)(ii)(l) should mean “eligible” for reduction, and the undisputed facts in this case, as further evidenced by the corporate returns filed in NYS and NYC, establish

BIS LP, Inc. v. Director, Division of Taxation

27 N.J. Tax 58 · New Jersey Tax Court · Oct 25, 2012

N.J.S.A. 54:10A-15.11, in relevant part, provides: a. (1) A partnership that is not a qualified investment partnership ... shall, ... remit a payment of tax. … Clearly under the Agreement, Management was responsible for the payment of the partnership’s taxes which is an obligation inherent in the tax compliance function.

"Ketcham" v. "Ketcham"

176 Misc. 993 · New York Family Court · Jun 20, 1941

, might devise immunity and strip her of remedy. … Nowhere in the section do we find that, such service shall be made only upon residents of the State, and it would seem that if there is no other section qualifying the one cited, the jurisdiction of the surrogate is complete

Thomas & Nancy Crandall v. Bartholomew County Assessor

Indiana Tax Court · Sep 30, 2024

The Court granted their request, established a supplemental briefing schedule, and held oral argument. … The Court examined whether the Legislature’s intent was clearly apparent based on the text of HEA 1260 and concluded that it was.

Ev. Lutheran Good Samaritan Society v. Department of Revenue

5 Or. Tax 14 · Oregon Tax Court · Feb 10, 1972

they could, even in a slight degree, qualify as charitable institutions. … With all the other criteria of a charitable corporation being fully met, it is concluded that the corporation’s status as a charitable institution in 1970 is clearly established.

Medical Building Land Co. v. Department of Revenue

7 Or. Tax 119 · Oregon Tax Court · Apr 29, 1977

On appeal by the plaintiffs, the Board of Equalization for Multnomah County established the assessed value at $3,368,660, of which $168,660 was attributed to the land and $3,200,000 to the improvements. … Each of these able, experienced men clearly qualified as an expert.

Mike v. State

11 Misc. 3d 384 · New York Court of Claims · Oct 21, 2005

Criminal Trial Claimant waived his right to grand jury immunity and testified before the grand jury, the minutes of which are attached to *386 the State’s papers. (State’s exhibit 10.) … Without such an affidavit, the court is unable to conclude that claimant “[w]ould clearly and convincingly establish the elements of the claim.” (Moses v State of New York, 137 Misc 2d 1081, 1084 [1987].)

In re the Will of Burnside

185 Misc. 808 · New York Surrogate's Court · Aug 28, 1945

Although during most of her lifetime, the testatrix had no established business, she nevertheless made some use of the car in protecting her investments and property interests. … In this will, the word “ effects ” is qualified by the word “ personal ”, as well as being limited by the other provisions in the will.