Greene v. Esquibel’s Empirical Analysis
1954
Citation profile
4 federal appellate · 47 state decisions
How this case has been cited
Cited by 52 later decisions — most recently June 2022 · most notably Gomes v. Williams (1970), Sauter v. St. Michael's College (1962)
4 federal appellate · 47 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 Murphy v. State · Frear v. Roberts · Mobley v. Garcia · Pratt v. Parker · De Baca v. Perea
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 52 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“That [duty to give notice] like various other duties enjoined by statute, can only be regarded as directory to the officer; the neglect to give a proper notice or failure to give any notice at all would not discharge the tax, or present a valid obstacle to the collection thereof. ****** The requirement that the county treasurer [assessor] give written notice to each taxpayer of the amount of his tax adds nothing to the definite imposition of the tax and the equally definite imposition of a penalty to follow upon delinquency. This provision is directory, but not mandatory. It is intended for the benefit and convenience of the taxpayer, but certainly not for his relief or advantage.”
1 later decision quote this exact passage“but may be established by facts and circumstances sufficient to support the conclusion of fraud.”
1 later decision quote this exact passagee.g. Gomes v. Williams
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.