Case law

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.

Clore's Case

8 Va. 606 · General Court of Virginia · Dec 12, 1851

The effect is only to set aside one alleged to be disqualified, and to put in his place one that is qualified. … He has not been tried as he was entitled to be, by twelve duly qualified jurors.

City of New York v. State

95 Misc. 2d 810 · New York Court of Claims · Aug 10, 1978

Professor Siegel, in his Handbook on New York Practice, takes the position that the doctrine of collateral estoppel applies not only to matters actually litigated, but also to all which are necessarily established by the … The question of entitlement to interest was clearly a necessary part of the previous judgment, and as such, it cannot be litigated again.

Nutter v. W&J Hotel Co.

171 Misc. 2d 302 · Civil Court of the City of New York · Jan 23, 1997

Petitioner established that she in fact requested a lease while she was an occupant of a rent-stabilized hotel room. … By requesting a lease and becoming a permanent tenant under the RSC, petitioner qualified for protection against unlawful eviction under Administrative Code § 26-521.

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.

In re the Estate of Curtiss

140 Misc. 185 · New York Surrogate's Court · May 7, 1931

The record shows very clearly that the great majority of his trips north during the last three years of his life were necessary in connection with this litigation. … Obviously, there could be no real comparison between this house and the pretentious establishment in Country Club Estates.

Patton v. Department of Revenue

18 Or. Tax 111 · Oregon Tax Court · Apr 21, 2005

Moreover, taxpayer does not assert facts establishing that any governmental official at any time suggested that receipt of a property tax *123 bill, in any amount, meant his property was WOSTOT qualified. … First, no statutory or case law supports that legal position; rather, the WOSTOT regime clearly treats separate parcels separately — it does not link times of purchase, times of application for classification, classification

Andrus v. Crystal City

265 S.W. 550 · Texas Commission of Appeals · Oct 29, 1924

On April 22, 1921, there was a change in the personnel of the city commission, another mayor and other commissioners qualifying and assuming the duties and responsibilities of their respective offices. … Plaintiff in error in his suit does not ask that the amount due him be established, and the incumbrance or lien on the electric light plant and the proceeds from its operation be foreclosed, but treats the obligation as a

The Dept. of Revenue v. Wadsworth, Pt-2006-9 (Mont. 7-19-2007)

Montana Tax Appeal Board · Jul 19, 2007

To qualify for residential valuation in an area of changing use, the legislature imposed guidelines for qualification. … The evidence clearly establishes that this property is appropriately classified as commercial. Consequently, the Board accepts the final DOR valuation of the subject land and overturns the ruling of the Cascade CTAB.

In re the Estate of Dettmer

178 Misc. 401 · New York Surrogate's Court · Apr 7, 1942

The court should not sweep aside detailed, carefully thought out testamentary provisions in a frantic effort to establish invalidity, but rather should endeavor to uphold and effectuate the clearly expressed intent of the … It was clearly his intent that his distributees should not share in the residue of the remainder, he having provided for his children during his lifetime and having clearly expressed his intent both in his will and particularly

In re the Accounting of Sorock

25 Misc. 2d 450 · New York Surrogate's Court · Sep 15, 1960

established or reasonably determined by the executors in their sole judgment; or (3) their inability “to be entitled to and enjoy the beneficial use of this gift”. … The emphasized words strengthen the interpretation that she intended to create a vested interest in the qualified beneficiary surviving her as of date of distribution.

In re the Estate of Hofmann

188 Misc. 2d 841 · New York Surrogate's Court · Feb 2, 2001

Before the Court are a motion to dismiss the answer of the executors who ultimately qualified as permanent fiduciaries, and a motion to seal the answer and to seal the sealing motion. … Viewed in this light, the allegations contained in the answer clearly establish a prima facie case of bad faith by the preliminary executors which would support the denial of all of their counsel fees against the assets of

Frontier Insurance v. State

146 Misc. 2d 237 · New York Court of Claims · Dec 19, 1989

Any plan so established must conform with the provisions of part 340 of the Policies of the Board of Trustees of the State University of New York (8 NYCRR part 340). … These documents clearly indicate that allowing the physicians to treat fee-paying patients was necessary to attract the high quality faculty required to run a first-class medical school.

City of Jersey City v. Martin

20 N.J. Misc. 283 · New Jersey Tax Court · May 26, 1942

Lighterage is clearly shown, through the testimony of John J. … It is clearly established that the State Tax Department has uniformly accepted and applied the cost new figures submitted by the companies, and has also, for the first tax year after such report, assessed the structures upon

Rosario v. State

51 Misc. 2d 790 · New York Court of Claims · Sep 30, 1966

Claimant had “his day in court ” on each of such applications; he was present in court each time and testimony was taken each time; on each such hearing claimant had the burden of proof in establishing the fact of his sanity … determined, claimant now endeavors to prove that during said time, the State and its employees were negligent in administering the medical and custodial care given him. *794 The decision of Judge Del Giokuo upon such motion clearly

In re the Estate of Sielcken

162 Misc. 54 · New York Surrogate's Court · Feb 6, 1937

She clearly had another trait of character which is demonstrated occasionally by certain litigants in this and other courts — the faculty of never accepting as final any settlement made with them. … At the time these services were rendered, the executor had not yet qualified as temporary administrator.

Palafox v. Department of Revenue, Tc-Md 101263b (or.tax 10-25-2011)

Oregon Tax Court · Oct 25, 2011

Derickson testified that Plaintiffs did not provide birth certificates to establish that a qualifying relationship exists. … In order to prevail, Plaintiffs must establish all the elements of their case by a preponderance of the evidence.

In re Perez

2011 Ohio 4267 · Ohio Court of Claims · Jun 24, 2011

{11}In conclusion, the applicant argues that he established his case by a preponderance of the evidence and he should be granted an award for funeral, travel and Iman expenses. … The evidence in the case file clearly reveals that Ahmad Aldamen, the brother’s employer paid for the funeral expenses. Case No.

People v. Braunhut

101 Misc. 2d 684 · Criminal Court of the City of New York · Aug 16, 1979

It is the fear engendered within the victim as to the physical injury that could be caused that establishes this type of weapon as offensive in function. … To base a conviction on mere possession of a proscribed item, it must clearly appear that the item possessed answers the description of one of the prohibited instruments or weapons.

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).