Bowman v. Goad’s Empirical Analysis

Citation profile

2 federal appellate · 7 district · 66 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 75 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “‘It is firmly established in this State that once a taxpayer voluntarily pays a tax or other governmental charge,[ 17 ] under a mistake of law or under what he regards as an illegal imposition, no common law action lies for the recovery of the tax absent a special statutory provision sanctioning a refund.... Where there is a special statutory provision sanctioning a refund, although no particular statutory remedy is provided, an action in assumpsit is available.... [WJhere there is statutory authorization for a refund and a special statutory remedy set forth, that remedy is exclusive. * $ $ $ $ ‘Furthermore, the rule that no action lies to challenge the validity of a tax paid under a mistake of law, except for any refund sanction specifically provided by the Legislature, has been applied consistently by this Court, regardless of the nature of the legal attack mounted or the type of mistake of law claimed.’ “Moreover, for reasons of public policy, this Court will sua sponte 18 raise and apply the above-summarized principles. See, e.g., Nordheimer v. Montgomery County, 307 Md. 85 , 96, 512 A.2d 379, 385-386 (1986); Potomac Elec. v. P.G. County, 298 Md. 185, 189 , 468 A.2d 325, 327 (1983). “The general doctrine that payments of taxes or other governmental fees or charges, voluntarily made under a mistake of law, are not recoverable in a common law action, and that any statutorily proscribed refund procedure is ordinarily the exclusive remedy, has been applied by this Court in a ”

   1 later decision quote this exact passage
   e.g. Halle Development, Inc. v. Anne Arundel County

2. “The General Assembly delegated to the Board very broad authority over tuition and fees (§ 12-109(e)(7) of the Education Article), and the Board adopted a Policy and regulations entitling a student to a credit or refund of tuition upon re-classification from out-of-state status to in-state status. It has long been settled in Maryland that when one pays to a state government agency or a local government more in taxes, fees, or charges than the government is entitled to, and when the law specifically authorizes “a refund, although no particular statutory remedy is provided,” a common law contract “action ... is available”

   1 later decision quote this exact passage
   e.g. Anne Arundel County v. Halle Development, Inc.