Robinson Protective Alarm Company v. City of Philadelphia P’s Empirical Analysis
581 F.2d 371 · 1978
Citation profile
29 federal appellate · 15 district · 5 state decisions
How this case has been cited
Cited by 84 later decisions — most recently September 2015 · most notably Home Builders Association of Mississippi Inc v. City of Madison Mississippi, Trailer Marine Transport Corp. v. Rivera Vazquez (1992)
29 federal appellate · 15 district · 5 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 Williamson v. Lee Optical of Oklahoma, Inc. · Steffel v. Thompson · City of New Orleans v. Dukes · Regents of the University of California v. Bakke · Harper v. Virginia State Board of Elections Butts
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 84 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State.”
4 later decisions quote this exact passage · from the majority“[T]he meaning of the term “tax under State law” ... should be determined as a matter of federal law by reference to Congressional policies underlying the Tax Injunction Act, rather than by adoption of state tax labels developed in entirely different legal contexts.”
3 later decisions quote this exact passage · from the majority“[t]he Philadelphia Code offers taxpayers two avenues of administrative relief. Section 19-1702 authorizes individuals to petition the Tax Review Board for review of the Department of Collections’ determination that the taxpay er has incurred liability on unpaid taxes. Alternatively, the taxpayer may pay the challenged tax and petition the Department of Collections for a refund pursuant to § 19-1703. Refunds may be sought for amounts ‘paid under mistake of law or fact, or under an invalid law.’ Grants or denials of refunds are reviewable by the Tax Review Board. Philadelphia Code § 19-703(4), (7)____ Section 19-1706 of the Philadelphia Code authorizes taxpayer appeals from adverse decisions by the Tax Review Board in either a deficiency or refund action to be taken to any court of competent jurisdiction.”
1 later decision quote this exact passage · from the concurrence
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.