Gerbig v. Zumpano’s Empirical Analysis

Citation profile

2 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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““There is little, if any, definitive case law in this state on the question as to whether — in the absence of evidence to the contrary — the assessment for tax purposes of a dominant tenement may be presumed, as a matter of law, to include the value of the easement. There does seem to be an indication in the New York cases that it will be conclusively presumed that the dominant estate was assessed in an amount including the value of the easement, and that the assessment of the servient estate was decreased thereby. There appears to be ‘a judicial willingness to presume that the easement’s value was included in the assessment of the dominant estate in the absence of evidence to the contrary.’ 3 Powell on Real Property, Sec. 426, pp. 511-512. Especially is the presumption valid, where the easement is part of the record title, as in the case at bar . . . ” . 13 Misc.2d at 362 , 177 N.Y.S.2d at 976 (emphasis added)”

   1 later decision quote this exact passage
   e.g. 21 Ariz. App. 38 - Arizona R. C. I. A. Lands, Inc. v. Ainsworth