Mitchell v. State’s Empirical Analysis
1977
Citation profile
13 state decisions
How this case has been cited
Cited by 13 later decisions — most recently May 2017
13 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 46 Ala. App. 565 - State v. Empire Building Company · Dowda v. State · Howell & Graves, Inc. v. Curry · 346 So. 2d 1160 - State v. Ladner & Co., Inc. · Ex Parte Sparks
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Compliance with the procedures of § 140 is a jurisdictional requirement. ‘The jurisdiction of a court must be invoked in the manner and within the time required by statute.... The right of appeal from a final assessment of the revenue department of the state is purely statutory and must be exercised in the manner and within the time prescribed therein.’ State v. Empire Bldg. Co., 46 Ala.App. 565, 567 , 246 So.2d 454, 456 (1971). To apply the Alabama Rules of Civil Procedure so as to find an external exception to the jurisdictional time requirements of § 140 would constitute an impermissible extension of jurisdiction and modification of substantive rights. State v. Ladner & Co., 346 So.2d 1160 (Ala.Civ.App.1977).””
2 later decisions quote this exact passage“"[U]nder the provisions of § 140, Title 51, Code 1940, the timely filing of a notice of appeal with the secretary of the Department of Revenue is one of the things which the taxpayer must do in order to perfect his appeal. In other words, without the timely filing of that notice the appeal is not perfected irrespective of the fact that a notice of appeal and the bond to secure costs were timely filed with the Register of the Circuit Court to which the appeal is attempted to be taken."”
2 later decisions quote this exact passage““Taxpayer contends that the State’s motion to dismiss should not have been granted since it does not specifically appear in the complaint or in the Final Assessment Notice, nor was it alleged in the motion to dismiss that the final assessment was ever ‘entered on the minutes of the department.’ By the terms of the statute, if the assessment has not been entered in the minutes, the time has not yet run for invoking the jurisdiction of the circuit court on appeal. However, we do not consider that the ‘entering on the minutes’ provision requires a formal entry in a book of minutes comparable to that of corporate meetings. There is no indication that the Department has ever kept such ‘minutes.’ ‘Minutes’ may be viewed as simply ‘the written memoranda of the assessment of the ... tax.’ Howell & Graves, Inc. v. Curry, 242 Ala. 122 , 5 So.2d 105 (1941). The final assessment and the official notice thereof received by Taxpayer are permanent records of the department and are ‘minutes’ sufficient for the statute. See City of Talladega v. Jackson-Tinney Lumber Co., 209 Ala. 106 , 95 So. [ ] 455 (1923).””
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.