31 Ill. 2d 192 - Snyderman v. Isaacs’s Empirical Analysis
1964
Citation profile
27 state decisions
How this case has been cited
Cited by 27 later decisions — most recently August 2018 · most notably 63 Ill. 2d 336 - Adams v. Jewel Companies, Inc. (1976), 59 Ill. 2d 52 - Hagerty v. General Motors Corp. (1974)
27 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 People Ex Rel. Eitel v. Lindheimer · 2 Ill. 2d 19 - Agricultural Transportation Ass'n v. Carpentier · Peoples Store of Roseland v. McKibbin · Richardson Lubricating Co. v. Kinney · 25 Ill. 2d 521 - Crane Construction Co. v. Symons Clamp & Manufacturing Co.
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““[A] refund procedure without safeguards might result in refunds of taxes that had not actually been remitted, or in the unjust enrichment of persons who had not themselves paid the tax, but had passed its burden on to another. To protect the real taxpayer and to prevent unjust enrichment of any other party, the legislature has provided both in the Use Tax Act and in the Retailers’ Occupation Tax Act that the only person entitled to receive credit is the remitter of the tax.” ( 31 Ill. 2d 192, 196 , 201 N.E.2d 106, 108 .)”
2 later decisions quote this exact passage · from the majority““If it appears, after claim therefor filed with the Department, that an amount of tax or penalty or interest has been paid which was not due under this Act, whether as the result of a mistake of fact or an error of law, except as hereinafter provided, then the Department shall issue a credit memorandum or refund to the person who made the erroneous payment or, if that person has died or become incompetent, to his legal representative, as such.” (Ill. Rev. Stat. 1979, ch. 120, par. 445.)”
1 later decision quote this exact passage · from the majority“In these provisions there is recognition of the possibility that the State may be unjustly enriched through the retention of taxes erroneously paid, and a remedy has been provided.”
1 later decision quote this exact passage · from the majority
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.