Kargman v. Jacobs’s Empirical Analysis
1974
Citation profile
34 state decisions
How this case has been cited
Cited by 34 later decisions — most recently December 2004 · most notably 137 Wis. 2d 623 - Darcel, Inc. v. City of Manitowoc Board of Review (1987), Demoulas v. Town of Salem (1976)
34 state decisions
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 12 U.S.C. § 1715
Relies on City of New Brunswick v. State of New Jersey Division of Tax Appeals · Aetna Life Insurance Co. v. City of Newark · Simpson v. United States · Somers v. City of Meriden · 44 Ill. 2d 428 - Springfield Marine Bank v. Property Tax Appeal 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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The trial justice in discussing the assessor’s use of the cost of reproduction standard observed that the power to tax is vested in the General Assembly, which shall provide for ‘ * * * making new valuations of property * * * in such manner as they may deem best.’ R.I. const, art. IV, §15. The General Assembly in turn has delegated this authority to the assessors of each municipality. Section 44-5-11. They are authorized to determine value in the same manner as the Legislature might have, in this instance, as the East Providence assessor deems best. He is given the choice as to which method of valuation he will employ. “It is our belief that the tax assessor is not bound by any particular formula, rule or method as he seeks to ascertain the fair market value of real estate. His choice of one of the recognized methods of valuation is simply an exercise of the discretion referred to in our constitution.””
1 later decision quote this exact passagee.g. Rosen v. Restrepo““The gross apartment rental figure used in its [Kent Farm’s] appraisal assumes a 100% rental for all units during the year 1971. However, the East Providence enterprise is limited by governmental order as to the amount of monthly rental it can charge. In seeking to establish fair market value, one looks for the fair rental value rather than the actual income received. In using the income approach, the significant element to be established is the realty’s capacity for earning income rather than income actually derived from its operation. Springfield Marine Bank v. Property Tax Appeal Board, 44 Ill.2d 428 , 256 N.E. 2d 334 (1970). At this point there is no credible evidence that Kent Farm’s rental was fair rental income.””
1 later decision quote this exact passagee.g. Kargman v. Jacobs““The trial justice believed that the method employed by Jacobs [the assessor] was ‘one of the recognized and accepted ways of ascertaining value,’ and that since defendant’s method was a proper one, plaintiffs had failed to carry their burden.” Kargman v. Jacobs, 113 R.I. at 701 , 325 A.2d at 546 .”
1 later decision quote this exact passagee.g. Kargman v. Jacobs
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.