Headley v. Hall’s Empirical Analysis

Citation profile

22 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““In an action to cancel tax deed where nonpayment of delinquent taxes is chargeable to misinformation or miscalculation of tax collector, on inquiry by owner of realty, and owner acting in good faith under such misinformation or miscalculation, and justifiably relying thereon, has made reasonably diligent effort to discharge his realty from the tax burden, any tax deed issued against the property so long as the owner remained in ignorance of another or greater tax burden will be treated as subject to cancellation on equitable consideration, upon full money tender.””

   3 later decisions quote this exact passage
   e.g. McKinney v. Farrow · Smith v. Brooks

2. ““. . . that said defendants, Dan Farrow, and Addie Farrow, acted in good faith in all of said transactions and did in good faith make a reasonable adequate effort to pay their taxes 'on said land to the County Treasurer of Love County, Oklahoma, and that through oversight or neglect on the part of said Treasurer the property was sold, without notice to said defendants, and said sale and tax deed issued'to the plaintiff should be set aside, vacated and held for naught, as this Court cannot in good conscience unjustly deprive these defendants of their property upon the evidence and testimony introduced in this case.””

   1 later decision quote this exact passage
   e.g. McKinney v. Farrow

3. ““Where the nonpayment of delinquent taxes against property is due to the misinformation or miscalculation of the tax collector, upon inquiry by the property owner, and the property owner has acted in accord with such misinformation or miscalculation and in good faith done all that was thereby required to discharge his property from the tax burden, any tax deed issued against the property so long as the owner remains in ignorance of another or greater tax burden will be treated as subject to cancellation upon equitable considerations. . .”

   1 later decision quote this exact passage
   e.g. Diehm v. Carver