Reeves v. Snider’s Empirical Analysis
2003
Citation profile
6
cited by 6 later decisions
1
states following
October 2018
most recently cited
6 state decisions
Relationships
Relies on Thummel v. King · Wolff Shoe Co. v. Director of Revenue · Hermel, Inc. v. State Tax Commission · May Department Stores Co. v. State Tax Commission · Cox v. Director of Revenue
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Taxpayers never injected the “lack of authority” issue into the case in any fashion before the STC [ (State Tax Commission) ] rendered its decision. They could have injected this “authority” issue via their petition for review, but failed to do so. They could have objected to the appraisers’ testimony and reports on the basis that Snider was never authorized to hire them, but failed to do so. They cannot “sandbag” the assessor, the STC, and this court by raising the issue as a post-hearing matter. Point denied.”
1 later decision quote this exact passage“Stated differently, the decision of the [Commission] on a question of law does not preclude, restrict, or control review of the issue by [this] court.”
1 later decision quote this exact passagee.g. Crowell v. Cox“matters for the independent judgment of the reviewing court.”
1 later decision quote this exact passagee.g. Crowell v. Cox
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.