Keatts v. Robinson’s Empirical Analysis

Citation profile

1 district · 9 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “1. the judge did not credit Keatts’ testimony to the effect that he gave the DFR a written notice of change of address along with his property tax payment in 1977; 2. the judge found that “of all the mailings by the [DFR] to plaintiff, only one was returned undelivered,” and that the DFR “did not know, nor should it have known, that plaintiff moved to a new address;” 2 and 3. the judge concluded that Keatts’ insistence that he received no tax bills in 1978, 1979 and 1980 “made any expectation that the DFR had his new address not only unreasonable but incomprehensible.””

   1 later decision quote this exact passage
   e.g. Keatts v. Robinson

2. “has a duty to check its own records for evidence of a taxpayer’s correct address. To resolve this question, the trial court must balance the burden that such a procedure would place on the District against the reasonableness of a taxpayer’s expectation, unless otherwise informed, that the Department has the correct address for all purposes if the Department mails some notices to the proper address.”

   1 later decision quote this exact passage
   e.g. Keatts v. Robinson