4 Cal. 2d 596 - Ryan v. Byram’s Empirical Analysis
1935
Citation profile
26 state decisions
How this case has been cited
Cited by 26 later decisions — most recently May 2010 · most notably 19 Cal. 3d 948 - People v. McGee (1977), 24 Cal. 4th 767 - People v. Tindall (2000)
26 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 French v. Edwards · Tallon v. Vindicator Consolidated Gold Mining Co. · People v. Central Pacific Railroad · People ex rel. Stuckart v. Day · Webb v. Strobach
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is a well-settled rule of construction, applicable to tax statutes, that only those provisions enacted for the benefit of the taxpayer are mandatory, while provisions enacted to secure the orderly conduct of business are merely directory.”
2 later decisions quote this exact passage“that the provisions for preparing a preliminary budget; for its printing and publication; for the giving of notice and the holding of hearings; and for the adoption of a budget before the tax rate is fixed are all for the benefit of the taxpayer, are mandatory, and that, if any of these steps had been omitted, the tax levy would be invalid”
1 later decision quote this exact passage“No assessment or act relating to the assessment or collection of taxes is illegal on account of informality, nor because the same was not completed within the time required by law.”
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.