Lovell v. Levin’s Empirical Analysis
2007
Citation profile
11
cited by 11 later decisions
1
states following
February 2019
most recently cited
11 state decisions
Relationships
Relies on Board of Education v. Zaino · American National Can Co. v. Tracy · Cleveland Gear Co. v. Limbach · State v. Kreischer · Columbus City School District Board of Education v. Zaino
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"Finally, the appellants allege that the `maverick' Tax Commissioner has engaged in improper `rulemaking' by directing them to pay income taxes on the income earned by their grantor trusts. The argument is invalid for the reasons explained in Knust . The Tax Commissioner simply applied the law to these appellants as we did to the appellant in that earlier case. Nothing about the Tax Commissioner's actions suggest that he has flouted state or federal law as the appellant's claim." 11”
1 later decision quote this exact passage · from the majority“For more than 50 years, this court's decisions interpreting the specificity requirement of R.C. 5717.02 have made clear that a notice of appeal filed with the BTA must explicitly and precisely recite the errors contained in the Tax Commissioner's final determination.”
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.