Wilson v. Bredesen’s Empirical Analysis
2004
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 7 later decisions — most recently September 2020
3 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 28 U.S.C. § 1341
Relies on Rosewell v. National Bank · California v. Grace Brethren Church · Richardson v. Tennessee Board of Dentistry · Wright v. McClain · Wayne County v. Tennessee Solid Waste Disposal Control Board
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Tennessee, to start with, gives taxpayers an opportunity for a full hearing at which they may raise constitutional objections to tax statutes. They may appeal a local assessment through agency proceedings in a county board of equaliT zation or in the State Board of Equalization. From there, if still dissatisfied, they may seek judicial review of a final decision in state court. This judicial review (in the trial court and in the appellate courts) covers both “the resolved issues and [ ] those issues that the agency refused or was without authority to consider,” including questions of “the constitutionality of a statute regardless of whether [they were] raised at the agency level.””
1 later decision quote this exact passage · from the majority“to the jurisdictional bar established by the Tax Injunction Act for one reason. Id. at 71, 73. In that case, the Tennessee Board of Equalization had taken a factual position on the assessment level of personal property in an unrelated case pending in federal court, and the position conflicted with the position of the airlines when they appeared before the Board. Id. at 72-73. In this unusual context, the court held that the Board's concurrent litigation position”
1 later decision quote this exact passage · from the majority“[e]ven if the Board had taken a position contrary to [the taxpayer] on this issue, moreover, the Board's position is a legal one subject to de novo review in state court, which again would provide her an ample avenue of state relief.”
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.