Earnest v. Standefer’s Empirical Analysis

Citation profile

1 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““It is held in the case of Brundrett v. Lucas, Tex.Civ.App, 194 S.W. 613 , that where the commissioners’ court sitting as a board of equalization hears testimony from the witnesses of the property owner, but does not call witnesses of its own, it must fix values according to the evidence actually introduced, and that it cannot disregard the evidence of the property owner’s witnesses and fix values at a greater amount than was shown by the testimony of the owner’s witnesses. A writ of error was refused. This is the rule in other jurisdictions. People ex rel. Glen Tel. Co. v. Hall, 130 App.Div. 360 , 114 N.Y.S. 511 ; State ex rel. Kimberly-Clark Co. v. Williams, 160 Wis. 648 , 152 N.W. 450 . “R.S. art. 7211, among other provisions, requires the tax assessor to place opposite the rendition of each piece of property the amount which he thinks is the reasonable cash market value, in the event he is not satisfied with the value fixed by the owner at the time of rendition, and requires the commissioners’ court to hear evidence and determine the true value of such property on January 1st. This requirement of the statute was not complied with, and the rule is that in the construction of tax laws, they are to be construed strictly in favor of the taxpayer.””

   1 later decision quote this exact passage
   e.g. Wells Independent School District v. St. Louis Southwestern Railway Co.