Radue v. Bradshaw’s Empirical Analysis

Citation profile

11 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “We come now to appellant's third contention, that his declaratory judgment action was maintainable even though he took no appeal from the final assessment made by the State. The appellant contends that the appeal procedures outlined in Title 51, § 140 [now § 40-2-22 ] need not be followed where the attack is on the constitutionality of the taxing system. We disagree. In Sparks v. Brock Blevins, Inc. , 274 Ala. 147 , 145 So.2d 844 (1962), this Court held that a final assessment of the Department of Revenue, unappealed from, is as conclusive as a judgment of a circuit court of Alabama, and is not subject to collateral attack by an action for a declaratory judgment. See also, State v. Woodroof , 253 Ala. 620 , 46 So.2d 553 (1950); Hamm v. Harrigan , 278 Ala. 372 , 178 So.2d 529 (1965). In view of Sparks, supra , the appellant's failure, in the instant case, to appeal the final assessment within thirty days to the Circuit Court of Jefferson County had the effect of foreclosing any attack on the assessment by way of a declaratory judgment action. Thus, the lower court did not err in dismissing the appellant's bill of complaint seeking to have the assessment declared void, and the appellant's third contention must fail.”

   1 later decision quote this exact passage
   e.g. 414 So. 2d 983 - Lambert v. STATE DEPT. OF REVENUE