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← 229 CALAPP2D 404 - Michels v. Watson

Michels v. Watson’s Empirical Analysis

1964

Citation profile

24
cited by 24 later decisions
2
states following
August 2002
most recently cited

24 state decisions

How this case has been cited

Cited by 24 later decisions — most recently August 2002

24 state decisions

12019641970198019902000decided

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

Relationships

Relies on United States v. Lee · Select Base Materials, Inc. v. Board of Equalization · District of Columbia v. John R. Thompson Co. · Palermo v. Stockton Theatres, Inc. · 45 Cal. 2d 546 - De Luz Homes, Inc. v. County of San Diego

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

  1. ““Relying heavily upon certain cited language in numerous decisions out of this jurisdiction, mainly, Iowa, Massachusetts, Connecticut and New Jersey, appellant argues that the term ‘full cash value’ means exactly what it says and there is no room for interpretation in Article XI, Section 12. While his argument might have been controlling in 1872 when Section 3627, Political Code, was enacted, or even in 1933 or 1939, the present posture of Article XI, Section 12, California Constitution, and Section 401, Revenue and Taxation Code in our revenue system admits of almost a century of administrative construction permitting the practice of fractional assessment, which has been scrutinized by tax commissions, sanctioned by the Legislature and acknowledged and accepted by appellate courts in this state.””
    1 later decision quote this exact passage
  2. “Article XIII, section 1, California Constitution, adopted in 1879 (previously contained in Const, of 1849, art. XI, § 13) : “All property in the State . . . shall be taxed in proportion to its value, to be ascertained as provided by law, or as hereinafter provided. ...””
    1 later decision quote this exact passage
  3. “`[i]n the absence of contrary indication in a constitutional amendment, terms used therein must be construed in the light of their statutory meaning or interpretation in effect at the time of its adoption.'”
    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.