222 W. Va. 98 - Schmehl v. Helton’s Empirical Analysis
2008
Citation profile
14 state decisions
Relationships
Applies 26 U.S.C. § 6671
Relies on United States v. Galletti · 188 W. Va. 468 - Bowling v. Ansted Chrysler-Plymouth-Dodge, Inc. · 171 W. Va. 92 - Mullins v. Venable · Olsen v. United States · 193 W. Va. 687 - Frymier-Halloran v. Paige
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]his Court may in any event affirm the circuit court on any proper basis, whether relied upon by the circuit court or not.”
3 later decisions 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.