28 Md. App. 339 - Bell v. Myers’s Empirical Analysis

Citation profile

4 state decisions

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

1. ““The crux of the chancellor’s holding is that the purchaser at a tax sale acquires no better title than was held by the person assessed. This is indeed the law in some jurisdictions but, unfortunately for the appellees, it is not the law in Maryland. In 75 A.L.R. 416 , at 417, the commentator states ‘There are two opposing theories as to the effect of a tax sale and the nature or quantum of estate acquired by the purchaser’. One theory is that pronounced by the chancellor. The other theory, espoused by decisions of the Court of Appeals, is that: ‘... [I]f the tax deed and the proceedings upon which it is based are valid, it clothes the purchaser not merely with the title of the person who was assessed with the taxes, but with a new and complete title in the land, under an independent grant from the sovereign authority, which bars or extinguishes all 'prior titles, interests, and encumbrances of private persons, and all equities arising out of the same 75 A.L.R. 416 , 418.””

   1 later decision quote this exact passage · from the majority
   e.g. Lippert v. Jung