219 W. Va. 557 - Helton v. Reed’s Empirical Analysis
2006
Citation profile
6 state decisions
Relationships
Relies on 195 W. Va. 573 - Appalachian Power Co. v. State Tax Department · 194 W. Va. 263 - Burnside v. Burnside · 171 W. Va. 445 - Nelson v. West Virginia Public Employees Insurance Board · Creech v. Melnik · 208 W. Va. 144 - State v. Allen
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Concept Mining, Inc. v. Helton, 217 W.Va. 298 , 617 S.E.2d 845 (2005)(Tax Commissioner's intent was irrelevant and procedural error prohibited consideration of Commissioner’s appeal); State ex rel. Clark v. Blue Cross Blue Shield of W. Va., Inc., 195 W.Va. 537 , 466 S.E.2d 388 (1995)(strict deadlines in insurance solvency cases); Solution One Mortg., LLC v. Helton, 216 W.Va. 740 , 613 S.E.2d 601 (2005)(tax statutes which require the giving of bond as a prerequisite to the prosecution of an appeal are strictly construed and their require-merits are mandatory and jurisdictional.) See also Elk Run Coal Company v. Babbitt, 930 F.Supp. 239 (S.D.W.Va.1996)(government could not appeal due to missed deadline); Bradley v. Williams, 195 W.Va. 180 , 465 S.E.2d 180 (1995)(taxpayer's failure to abide by the express procedures established for challenging a decision of the West Virginia State Tax Commissioner precludes the taxpayer's claim for refund or credit); Webb v. U.S., 66 F.3d 691 (4th Cir.1995)(no equitable tolling of tax filing deadlines) ...”
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.