Coca-Cola Co. v. Coble’s Empirical Analysis
1977
Citation profile
14 state decisions
How this case has been cited
Cited by 20 later decisions — most recently November 2005
14 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 Great American Insurance Company v. Gold · Gulf Oil Corporation v. Clayton · Kirkpatrick v. Currie · Brock v. North Carolina Property Tax Commission · REDEVELOPMENT COM'N OF HIGH POINT v. Guilford County
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Absent protest in the form of a demand for refund, a tax is voluntarily paid, and `voluntary payments of unconstitutional taxes are not refundable.'”
2 later decisions quote this exact passagee.g. Bailey v. State · Bailey v. State“No court of this State shall entertain a suit of any kind brought for the purpose of preventing the collection of any tax imposed in this Subchapter. Whenever a person shall have a valid defense to the enforcement of the collection of a tax assessed or charged against him or his property, such person shall pay such tax to the proper officer, and such payment shall be without prejudice to any defense of rights he may have in the premises. At any time within 30 days after payment, the taxpayer may demand a refund of the tax paid in writing from the Secretary of Revenue and if the same shall not be refunded within 90 days thereafter, may sue the Secretary of Revenue in the courts of the State for the amount so demanded. Such suit may be brought in the Superior Court of Wake County, or in the county in which the taxpayer resides at any time within three years after the expiration of the 90-day period allowed for making the refund. If upon the trial it shall be determined that such a tax or any part thereof was levied or assessed for an illegal or unauthorized purpose, or was for any reason invalid or excessive, judgment shall be rendered therefor, with interest, and the same shall be collected as in other cases. The amount of taxes for which judgment shall be rendered in such action shall be refunded by the State; provided, nothing in this section shall be construed to conflict with or supersede the provisions of G.S. 105-241.2.”
1 later decision quote this exact passagee.g. Bailey v. State“to order the refund of an invalid or illegal tax, since questions of constitutionality are for the courts.”
1 later decision quote this exact passagee.g. Bailey v. State
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.