Serna v. H.E. Butt Grocery Co.’s Empirical Analysis
2000
Citation profile
6 state decisions
Appellate journey
reviewedthe decision below (from Texas 365th Judicial District Court)
Relationships
Applies 26 U.S.C. § 7422
Relies on Texas Ass'n of Business v. Texas Air Control Board · Mingus, Receiver v. Wadley · Mayhew v. Town of Sunnyvale · Distajo v. Doctor's Associates, Inc. · Fleming Foods of Texas, Inc. v. Rylander
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Texas Tax Code outlines the procedure to file suit (following an unsuccessful administrative claim for refund) for the refund of taxes paid. A person may sue the Comptroller for the amount of tax penalty, or interest if: the person has filed a claim with the Comptroller under section 111.104, the claim has been denied, the person has filed a motion for rehearing under section 111.105, the motion has been denied by the Comptroller, and any additional tax due for the period in which the refund claim is sought has been paid. The suit is to be brought against the Attorney General and the Comptroller in a district court of Travis County, and must be filed before the expiration of 30 days after the motion for rehearing is denied, (citations omitted)”
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.