120 Ga. App. 158 - Hawes v. Smith’s Empirical Analysis
1969
Citation profile
3 federal appellate · 16 state decisions
How this case has been cited
Cited by 19 later decisions — most recently March 2012
3 federal appellate · 16 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
Relies on Merchants' Bank v. Rawls · Roby v. Newton · 106 Ga. App. 73 - Oxford v. Shuman · Reynolds v. Wingate · Colquitt County v. Bahnsen
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the ... effect of having such [a] right [to sue] expressly recognized by statute has been to remove the defense of voluntary payment [cit.] [Cit.]”
2 later decisions quote this exact passage“But there was no evidence by the taxpayers of what their liability was under the bracket system; no evidence of individual sales was introduced. In short, there was no evidentiary basis for a jury determination that there had in fact been an overpayment of taxes... Do the taxpayers by showing only that the method of assessment was erroneous thereby establish that they have paid more than due under the bracket system, or were not liable for any amount thereunder, or ultimately that they are entitled to the money assessed and paid? They do not.”
1 later decision quote this exact passage“The theory of the action in a suit for refund is indebitatus assumpsit for money had and received, and the burden of proof is on the taxpayer to produce evidence that the defendant holds money which in equity and good conscience he has no right to retain.”
1 later decision quote this exact passage
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.