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Tag Archives: burden of proof

Taxation – Personal Property – Valuation – Computer Equipment – Depreciation – Burden of Proof (access required)

In re Appeal of IBM Credit Corp. Even if we were to remand this case (for a third time), the Property Tax Commission would be well within its authority to find, yet again, that the taxpayer’s evidence is not “reliable” or “credible.” Even if the Commission rejects the taxpayer’s evidence, the taxpayer still wins because the county did not meet its burden of proof.

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Criminal Practice – Post-Conviction DNA Testing – Burden of Proof – Materiality – Insufficient Showing (access required)

State v. Foster When a defendant seeks post-conviction DNA testing, the burden is on the defendant to make the materiality showing required by G.S. § 15A-269(a)(1). Here, defendant’s motion stated only, “The ability to conduct the required DNA testing is material to the Defendant’s defense.” Where defendant has provided no other explanation of why DNA testing would be material to his defense, he has failed to establish a condition precedent to the trial court’s granting of his motion.

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Civil Practice – Contempt – Burden of Proof – Waiver – Domestic Relations – Equitable Distribution – Car Loan (access required)

Moss v. Moss Where an assistant clerk of court – rather than a judicial official – entered the show cause order, plaintiff should have borne the burden of proving that defendant was in contempt. However, since defendant failed to object and acquiesced when the trial court asked her to show why she should not be held in contempt, defendant waived the right to complain about this procedural defect.

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Workers’ Compensation – Disability – Burden of Proof – Total vs. Partial – Suitable Position (access required)

Harrell v. Edgecombe County Public Schools Plaintiff showed that, after her injury, she did not earn the same wages she had earned before her injury. Such proof only showed partial disability, and plaintiff received the 300 weeks of temporary partial disability benefits to which she was entitled, plus permanent partial disability benefits.

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