Hakim v. Kosydar’s Empirical Analysis

Citation profile

51 state decisions

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 51 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “[A]n unambiguous statute means what it says.”

   6 later decisions quote this exact passage
   e.g. Farmer v. Kelleys Island Bd. of Edn. · Naylor v. Cardinal Local School Dist. Bd. of Edn.

2. ““[Ajppellant still can pay the assessment, seek a certificate of abatement pursuant to R.C. 5703.05(B) and raise her due process argument in connection therewith. It should also be noted that appellee can await the institution of collection proceedings by the Tax Commissioner and therein raise as a defense her claim of insufficient service of the assessment. As heretofore set out, the latter portion of R.C. 5703.38 provides that the ‘section does not affect any right or defense in any action to collect any tax or penalty. ’ ” (Emphasis added.) Id.”

   3 later decisions quote this exact passage
   e.g. 119 Ohio App. 3d 785 - State v. Marysville Steel, Inc. · 128 Ohio App. 3d 445 - Ohio Department of Taxation v. Plickert

3. ““No injunction shall issue suspending or staying any order, determination, or direction of the department of taxation, or any action of the treasurer of state or attorney general required by law to be taken in pursuance of any such order, determination, or direction. This section does not affect any right or defense in any action to collect any tax or penalty.””

   3 later decisions quote this exact passage
   e.g. 119 Ohio App. 3d 785 - State v. Marysville Steel, Inc. · 146 Ohio App. 3d 376 - Ohio Department of Taxation v. Lomaz