403 So. 2d 270 - Valentine v. State’s Empirical Analysis
1981
Citation profile
6 state decisions
How this case has been cited
Cited by 6 later decisions — most recently December 2003
6 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 United States v. California · State v. Pollock · State v. Golden · State Department of Revenue v. Birmingham Realty Co. · 447 F. Supp. 385 - Crouch v. Commissioner
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'The right of appeal, as well as the procedure used to perfect such appeal in tax proceedings, is purely statutory, a matter of legislative discretion, and involves no inherent right of the Taxpayer.' Valentine v. State , 403 So.2d 270 [at 273] (Ala.Civ.App. 1981); McLendon v. State Department of Revenue , 395 So.2d 71 (Ala.Civ.App. 1980), cert. denied, 395 So.2d 73 (Ala. 1981).'”
2 later decisions 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.