State v. Golden’s Empirical Analysis

Citation profile

16 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““Finally, the wording of the statute is clear, if a taxpayer is dissatisfied with the assessment made by the County Board of Equalization, as a condition to taking his appeal he must either file a supersedeas bond or pay the taxes due as fixed for assessment for the preceding year. * * * A reasonable construction of the statute is to require the payment of taxes in order to perfect the appeal and the taxes should have been paid at the time of taking the appeal. * * * Here the appellee was required by Section 110, Title 51, as a condition to appeal to pay taxes on the 1964 assessment of $3,200.””

   2 later decisions quote this exact passage · from the majority
   e.g. State v. Crenshaw · 47 Ala. App. 3 - State v. Crenshaw

2. ““ * * *. When an appeal is taken the taxpayer shall pay the taxes due as fixed for assessment for the preceding tax year before the same becomes delinquent, * * *. (Emphasis supplied.)”

   2 later decisions quote this exact passage · from the majority
   e.g. State v. Crenshaw · 47 Ala. App. 3 - State v. Crenshaw