Schmidt v. Commonwealth’s Empirical Analysis
1981
Citation profile
43 state decisions
How this case has been cited
Cited by 43 later decisions — most recently June 2017 · most notably Julia Ribaudo Senior Services v. Department of Public Welfare (2009), Hanna v. Zoning Board of Adjustment (1981)
43 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 Aristocratic Restaurant of Massachusetts, Inc. v. Alcoholic Beverages Control Commission · Commonwealth v. Niemeyer Oldsmobile, Inc. · Commonwealth v. J & R Equipment Rental Co. · Commonwealth v. Five-R Excavating, Inc. · Schmidt v. Commonwealth
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 43 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[I]t is reasonable for the legislature to provide that the date of mailing of a reassessment decision shall commence the period for appeal. Implicit, however, is the duty of the Department to advise the taxpayer of the date of mailing. Without such notification, a taxpayer can have no reliable basis for knowing the number of days remaining in which to file a petition for review.”
2 later decisions quote this exact passage · from the majority“At the time of receiving a reassessment decision a taxpayer may as yet perceive no basis for appeal and therefore discard the envelope. Regardless, postmarks are so frequently illegible that they are not regarded as a substitute for formal notification of the date in question on the decision or transmittal letter.”
1 later decision quote this exact passage · from the majority“Within sixty days after the date of mailing of notice by the department of the decision on any petition for reassessment filed with it, the person against whom such assessment was made may, by petition, request the Board of Finance and Revenue to review such decision.”
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.