38 Cal. 2d 21 - Helvey v. Sax’s Empirical Analysis
1951
Citation profile
5 federal appellate · 39 state decisions
How this case has been cited
Cited by 47 later decisions — most recently April 2018 · most notably 19 Cal. 4th 26 - Quelimane Co. v. Stewart Title Guaranty Co. (1998), 51 Cal. 2d 702 - Ernie v. Trinity Lutheran Church (1959)
5 federal appellate · 39 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 43 U.S.C. § 423
Relies on San Pedro, Los Angeles & Salt Lake Railroad v. City of Los Angeles · Tannhauser v. Adams · California Loan & Trust Co. v. Weis · People v. Chambers · Rockey v. Vieux
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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A property tax operates in rem against the property, and a title granted by a tax deed pursuant to a valid sale of the property for nonpayment of taxes, conveys not merely the title of the person assessed, but a new and complete title under an independent grant from the state.... A purchaser at the tax sale may thus receive a better title than that of the person against whom the taxes were assessed, unless he is the defaulting taxpayer or someone acting in his behalf.”
2 later decisions quote this exact passage“The state's taxing power is derived from its sovereign authority, not from any grant to it by the owner of property.”
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.