166 N.J. Super. 258 - Rubin v. Glaser’s Empirical Analysis
1979
Citation profile
8 state decisions
How this case has been cited
Cited by 13 later decisions — most recently March 2013
8 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 Lehnhausen v. Lake Shore Auto Parts Co. · Toomer v. Witsell · Austin v. New Hampshire · Travis v. Yale & Towne Manufacturing Co. · Travis v. Yale & Towne Mfg Co
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A homestead, in popular parlance, describes the home or residence of a family; it signifies the dwelling house in which the family resides.... [[Image here]] We do not regard use of the term “homestead” in the amendment as being without significance to eligibility for the [tax] rebate. Had the framers of this amendment intended all residential property to be eligible, they could easily have so provided. ... By the term [homestead], they sought to communicate the popularly understood concept of an owner’s principal residence. [[Image here]] The relief was not intended to lighten the tax burdens attendant upon vacation home ownership or use, nor was it intended to aid the taxpayer in owning two or more homes. Rather, i.t was intended to aid the taxpayer in times of escalating property taxes to keep a roof over his head.”
2 later decisions quote this exact passage · from the majority“Motion to Strike Answer to Interrogatory” he explained that he “simply used two units as comparable measure for taxes assessed in accord with the erroneous decision of Tax Assessor that it was 2 units.” Plaintiff agreed with the inspector’s room count for the first floor but ascribed the term "sun room” to the "dining room” noted in the report. He further agreed with the room count included by the inspector as to the basement and the third floor. Plaintiff contends that the inspector’s second floor description was incorrect as the property contains only a kitchen, bath and two bedrooms, without a living room or dining room. The Homestead Credit Act is a corollary statute that provides to residents a rebate or credit related to property taxes with "the beneficent purpose of alleviating the heavy realty tax burden.”
2 later decisions quote this exact passage · from the majority“The classification here evidences the Legislature’s attempt to blunt escalating property taxes that threaten a family’s ability to continue living in their home. We have no doubt that lessening tax burdens for that essential reason, and denying relief to less essential types of residential property ownership, is well within the Legislature’s discretion . . . . [ 166 N.J.Super. at 268 ]”
2 later decisions 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.