Bailey v. State’s Empirical Analysis
1991
Citation profile
34 state decisions
How this case has been cited
Cited by 36 later decisions — most recently March 2018 · most notably 3 Cal. 4th 758 - Woosley v. State of California (1992), Bailey v. State (1998)
34 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
Applies 4 U.S.C. § 111 · 42 U.S.C. § 1983 (Civil Rights Act of 1871 / Section 1983 (Ku Klux Klan Act))
Relies on Harlow v. Fitzgerald · Anderson v. Creighton · Honig v. Doe · Robertson v. Methow Valley Citizens Council · Davis v. Michigan Department of the Treasury
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 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A taxpayer with "a valid defense to the enforcement of the collection of a tax" must first pay the tax, then demand a refund of that tax in writing within thirty days after payment. Only when the Secretary of Revenue fails to refund the tax within ninety days may the taxpayer sue the Secretary of Revenue for the amount demanded. Absent protest in the form of a demand for refund, a tax is voluntarily paid, and "voluntary payments of unconstitutional taxes are not refundable." Coca-Cola Co. v. Coble, 293 N.C. [565,] 569, 238 S.E.2d [780,] 783 [ (1977) ]. The right to sue is a conditional right; the terms prescribed are conditions precedent to the institution of the action. Plaintiffs must allege and prove they demanded a refund within thirty days after payment. Failure to do so forfeits the right to sue. Kirkpatrick v. Currin [Currie ], Comr. of Revenue, 250 N.C. [213,] 216, 108 S.E.2d [209,] 211 [(1959) ]; Stenhouse v. Lynch, 37 N.C.App. 280, 281 , 245 S.E.2d 830, 831 (1978).”
2 later decisions quote this exact passagee.g. Bailey v. State · Swanson v. State“Reasons for requiring that refund demands include the information identified by the Secretary of Revenue evidently spring from a concern for the stability of the fisc: Where protest has been interposed, the [taxing authority] is notified that it may be obliged to refund the taxes and is required to be prepared to meet that contingency. If no protest has been lodged, it is generally assumed that taxes paid can be retained to meet authorized public expenditures, and financial provision is not made for contingent refunds.”
2 later decisions quote this exact passagee.g. Bailey v. State · Swanson v. State“a constitutional defense to a tax does not exempt a plaintiff from the mandatory procedure for challenging the tax set out in § 105-267”
2 later decisions 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.