Dean v. Pinder’s Empirical Analysis
1988
Citation profile
71 state decisions
How this case has been cited
Cited by 73 later decisions — most recently January 2021 · most notably Belcher v. T. Rowe Price Foundation, Inc. (1993), Giant Food, Inc. v. Department of Labor, Licensing & Regulation (1999)
71 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 Kaczorowski v. Mayor of Baltimore · Tucker v. Fireman's Fund Insurance · Truck Insurance Exchange v. Marks Rentals, Inc. · Mauzy v. Hornbeck · Starfish Condominium Ass'n v. Yorkridge Service Corp.
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 73 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is a well-settled practice of this Court to refer to the Revisor's Notes when searching for legislative intent of an enactment.”
2 later decisions quote this exact passage““(a) A tax is imposed at the rate of one and one-half percent (1 1/2%), of actual consideration paid or to be paid under every instrument of writing conveying title to real property, or any interest therein, in the County, offered for record and recorded in the County. Conveyances to the State or any agency thereof or any political subdivision of the State shall not be subject to the tax imposed by this Section. (b) In the case of a lease for a term of years, not perpetually renewable, the tax provided for in this Section shall be computed and be based upon the capitalization at ten percent (10%) of the average annual rent over the entire term of the lease, including any renewable term, plus the actual consideration other than rent paid or to be paid. Where the average annual rental cannot be determined or accurately estimated from the terms contained in the lease for payment thereof, the tax shall be based upon two (2) times the assessed value of the property described in the lease. (c) The Director of Finance is designated the collecting officer in the County to collect the tax imposed by this Section. (d) For the purposes of this Section, instrument of writing shall include deeds, mortgages, deeds of trust, leases, contracts and agreements, but shall not include purchase money mortgages, purchase money deeds of trust, assign ments of mortgages, or releases. Upon any refinancing of property by the original mortgagor or mortgagors the tax shall apply only to the consideratio”
1 later decision quote this exact passage“In 1937, the General Assembly enacted § 213 of Article 81 of the Annotated Code of Maryland under the subtitle “Tax on the Recordation of Instruments in Writing.” 1937 Md. Laws. Sp. Sess., Ch. 11, § 213. Since its enactment, this provision has been repealed and reenacted several times and was codified as Maryland Code (1947, 1980 Repl. Vol., 1984 Cum.Supp.) Article 81, § 277 at the time this dispute arose. This 1984 provision provided in pertinent part: (a) Written instruments. — (1) Except as otherwise provided in this section, a tax is hereby imposed upon every instrument of writing conveying title to real or personal property, or creating liens or encumbrances upon real or personal property, offered for record and recorded in this State with the clerks of the circuit courts of the respective counties. (b) Instruments conveying title or securing debts. — (1) In the case of instruments conveying tile to property, the tax shall be at the rate of 55 cents for each $500 or fractional part thereof of the actual consideration paid or to be paid; in the case of instruments securing a debt, the tax shall be at the rate of 55 cents for each $500 of the principal amount of the debt secured (Emphasis added.)”
1 later decision quote this exact passage
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.