47 Ill. App. 3d 169 - Uretsky v. Baschen’s Empirical Analysis
1977
Citation profile
4 federal appellate · 25 state decisions
How this case has been cited
Cited by 38 later decisions — most recently August 2023 · most notably 79 Ill. App. 3d 474 - La Grange Bank 1713 v. Du Page County Board of Review (1979), 115 Ill. App. 3d 179 - Herman v. Swisher (1983)
4 federal appellate · 25 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 42 U.S.C. § 1983 (Civil Rights Act of 1871 / Section 1983 (Ku Klux Klan Act))
Relies on Goldberg v. Kelly · Monroe v. Pape · Goss v. Lopez · Tobacco Institute, Inc. v. Federal Communications Commission · Ward v. Board of County Com'rs of Love County Okl
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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It is apparent that the taxpayer has an adequate remedy provided in the Revenue Act of 1939. He may file a complaint with the County Board of Review. (Ill. Rev. Stat. 1975, ch. 120, par. 589(4). See generally pars. 588-592.) If he is not satisfied with the disposition of his complaint in the board of review, he may either seek review by filing an appeal to the State Property Tax Appeal Board whose decision in turn is reviewable by the circuit court pursuant to the provisions of the Administrative Review Act (See Ill. Rev. Stat. 1975, ch. 120, par. 592.4; and ch. 110, pars. 264 etseq.) or he may pass (sic) the taxes in full under protest and receive an adjudication of his objections in tax objection proceedings before the circuit court. (See Ill. Rev. Stat. 1975, ch. 120, pars. 675,675(a), 716.) Under the statutory scheme the taxpayer is able to receive an adjudication of the legality of the 1974 reassessment of which he complains without a determination by a court of equity in the first instance.” 47 Ill. App. 3d 169, 176 , 361 N.E.2d 875, 881 .”
1 later decision quote this exact passage · from the majority“[Ujnder the statutory remedy provided by sections 194 and 235 of the Revenue Act of 1939 (Ill.Rev.Stat.1971, ch. 120, pars. 675 and 716) the taxpayer is not entitled to interest on the refund." This court also held in Lakefront that this fact does not render the remedy at law inadequate so as to justify equity in assuming jurisdiction. We see no reason to depart from that decision.”
1 later decision quote this exact passage · from the majority“may, within 30 days after the date of written notice of the decision of the board of review, appeal such decision to the Property Tax Appeal Board for review.”
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.