CD Utility Corporation v. Maxwell’s Empirical Analysis
1966
Citation profile
13 state decisions
How this case has been cited
Cited by 13 later decisions — most recently July 1990
13 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 City of Tampa v. Palmer · Graham v. City of West Tampa · State Ex Rel. Seaboard Air Line Railroad v. Gay · 94 So. 2d 829 - Mariani v. Schleman · Roberts v. Am. Natl. Bank of Pensacola
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.
“... To deny an owner who has failed to file his required tax return the right of having the validity of an assessment judicially or administratively reviewed is to deprive such owner of his property without due process of law and to expose him to the imposition of arbitrary penalties beyond those provided.”
3 later decisions quote this exact passage“not authorized by law, where the property is not subject to the tax assessed, or where the tax roll is illegal due to some affirmative wrongdoing by the taxing official.”
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.