Schlesinger v. State’s Empirical Analysis

Citation profile

2 federal appellate · 27 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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““When a tax-refund statute is silent as to interest, it does not imply that interest should be paid. ‘On the contrary, the intention thereby disclosed is in denial of interest under it.’ . . . Such a statute ‘plainly indicates that interest is not recoverable.’ ... ‘If the legislature had intended to provide for the payment of interest on taxes illegally collected, when refund was made, it would have said so in unequivocal language.’ . . . “ ‘A statute which in general, terms requires the payment of interest does not apply to the state or county unless it expressly so provides. . . . There being no express reference to the state or county, they are by implication excepted from the operation of the general rule.’ ””

   2 later decisions quote this exact passage
   e.g. Associated Hospital Service, Inc. v. City of Milwaukee · 22 Wis. 2d 364 - Klingseisen v. State Highway Commission

2. ““But, for some reason which does not appear from the complaint, the refund made by the county is in each case a few hundred dollars less than the amount retained by the county for its own use. These sums still retained by the county do not belong to the state. They never came into the state treasury. They belong to the county. The county, not the state, must refund these amounts.””

   1 later decision quote this exact passage · from the majority
   e.g. Schlesinger v. State