Lowry v. McDuffie’s Empirical Analysis
1998
Citation profile
12 state decisions
How this case has been cited
Cited by 13 later decisions — most recently October 2022
12 state decisions
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 Griggs v. Greene · Murphy v. Murphy · Rayle Electric Membership Corporation v. Cook · Wasden v. Rusco Industries, Inc. · Arneson v. Board of Trustees of Employees' Retirement System
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“motor vehicles which are owned by a dealer and held in inventory for sale or resale... shall not be returned for ad valorem taxation, shall not be taxed, and no taxes shall be collected on such motor vehicles until they are transferred and then become subject to taxation.”
1 later decision quote this exact passagee.g. Lowry v. McDuffie“by general law for the ad valorem taxation of motor vehicles including, but not limited to, providing for different rates, methods, assessment dates, and taxpayer liability for such class and each of its subclasses”
1 later decision quote this exact passagee.g. Lowry v. McDuffie“provide for uniformity of taxation with other classes of property or between or within its subclasses.”
1 later decision quote this exact passagee.g. Lowry v. McDuffie
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.