Schlessinger v. Olsen’s Empirical Analysis
1982
Citation profile
4 state decisions
Relationships
Relies on 71 Ill. 2d 583 - Frank v. Teachers Insurance & Annuity Ass'n of America · 50 Ill. 2d 379 - County of Cook v. Ogilvie · 64 Ill. 2d 516 - City of Joliet v. Bosworth · 86 Ill. 2d 314 - Schlessinger v. Olsen · 77 Ill. 2d 23 - Saltiel v. Olsen
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““A tax is imposed on the privilege of transferring title to real estate, as represented by the deed that is filed for recordation, at the rate of 50 cents for each $500 of value or fraction thereof stated in the declaration provided for in this Section. *** Such tax shall be collected by the recorder of deeds or registrar of titles of the several counties through the sale of revenue stamps whose design, denominations and form shall be prescribed by the Department. The revenue stamps shall be sold by the Department to such recorder of deeds or registrar of titles who shall cause them to be sold for the purposes prescribed. The Department shall charge at a rate of 25 cents per $500 of value in units of not less than $500. The proceeds from such sale by the Department shall be deposited in the General Revenue Fund of the State Treasury. The recorder of deeds or registrar of titles of the several counties shall sell the revenue stamps at a rate of 50 cents per $500 of value or fraction thereof. The net proceeds from such sale by the recorder of deeds or registrar of titles shall be treated as the distribution of the tax which is herein authorized to be charged and collected.” (Ill. Rev. Stat., 1978 Supp., ch. 120, par. 1003.)”
1 later decision quote this exact passage · from the majority““ ‘[T]he collection by one governmental entity of a tax due to a different entity has been regarded as a fee imposed by the former, rather than as a distribution of tax revenues after they have been collected. [Citations.].’ Saltiel v. Olsen (1979), 77 Ill. 2d 23, 27 .” Schlessinger v. Olsen (1982), 107 Ill. App. 3d 302, 308-09 .”
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.