125 N.C. App. 255 - Salas v. McGee’s Empirical Analysis

Citation profile

4 state decisions

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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “Plaintiffs’ due process claim rests on their contention that the only avenue for contesting a jeopardy tax assessment is under G.S. 105-267, which prevents a court from taking jurisdiction over a contested tax assessment suit unless the aggrieved taxpayer first pays the tax and then seeks a refund from the North Carolina Department of Revenue. . . . Even in cases where the taxpayer is challenging the constitutionality of a tax, failure to comply with the “State’s statutory postpayment refund demand procedure” set forth in the statute bars the court from hearing the taxpayer’s claim.”

   1 later decision quote this exact passage
   e.g. 165 N.C. App. 834 - Javurek v. Tax Review Board Department of State Treasurer

2. “`[w]e are convinced this procedure comports with due process under the United States Supreme Court's jurisprudence on the subject as it relates to taxation. That Court has long held that postdeprivation remedies in the area of taxation can comport with due process.'”

   1 later decision quote this exact passage
   e.g. 183 N.C. App. 485 - Richards v. North Carolina Tax Review Bd.

3. “plaintiffs did not pay, and stated they could not pay, the assessed tax and therefore they were unable to avail themselves of the procedures mandated in G.S. 105-267.”

   1 later decision quote this exact passage
   e.g. 183 N.C. App. 485 - Richards v. North Carolina Tax Review Bd.