Lyons v. Limbach’s Empirical Analysis
1988
Citation profile
48 state decisions
How this case has been cited
Cited by 50 later decisions — most recently December 2024 · most notably Columbia Gas Transmission Corp. v. Levin (2008), Adamsky v. Buckeye Local School District (1995)
48 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 Lehnhausen v. Lake Shore Auto Parts Co. · Allied Stores of Ohio, Inc. v. Bowers · Madden v. Commonwealth of Kentucky · Hawthorn Mellody, Inc. v. Lindley · Cleveland Gear Co. v. Limbach
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 50 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[i]t is well settled that the assessment of taxes is fundamentally a legislative responsibility and that a taxpayer challenging the constitutionality of a taxation statute 'must negate every conceivable basis which might support it.'”
1 later decision quote this exact passage · from the majority“Under this test, the BTA must determine when the actual exploration for and production of crude oil and natural gas begins and ends, and whether the property is used or consumed during and in that period.”
1 later decision quote this exact passage · from the majority
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.