Servomation Corp. v. Kosydar’s Empirical Analysis
1976
Citation profile
10
cited by 10 later decisions
1
states following
August 1995
most recently cited
10 state decisions
Relationships
Relies on 132 Ohio St. 271 - Matz v. J. L. Curtis Cartage Co. · State v. Switzer · Russo v. Donahue · McDonald's of Springfield, Ohio, Inc. v. Kosydar · Cheery Street Corp. v. Porterfield
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In the event a tax assessment to which a fifteen percent penalty has been added under the provisions of the Ohio Sales Tax [and] Use Tax * * * is paid in its entirety, including penalty, within thirty days after the date on which the notice of assessment is served on the person assessed, the Tax Commissioner may remit such part of the penalty as he may deem proper.””
1 later decision quote this exact passage · from the majority““A penalty of fifteen percent shall be added to the amount of every assessment made under this section. The commissioner may adopt and promulgate rules and regulations providing for the remission of penalties added to assessments made under this section.” This provision applies to use tax assessments as well, by virtue of R.C. 5741.14.”
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.