Labrayere v. Goldberg’s Empirical Analysis
1980
Citation profile
10 state decisions
Relationships
Relies on In Re Village of Lone Jack · In re Village of Pleasant Valley · State ex rel. Baumann v. Quinn · Sullivan County v. State Tax Commission of Missouri · State Ex Rel. Sansone v. Quinn
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.
““By this decision we do not foreclose review in the Administrative Hearing Commission of certain pending disputes in which certain taxpayers chose to pursue review in that forum. Sections 144.-261 and 536.100, RSMo 1969, confer jurisdiction for judicial review by circuit courts. Sections 144.261 and 161.273, RSMo 1978, confer jurisdiction for review by the Administrative Hearing Commission. * * * Because of the latent legislative ambiguity, the governmental interpretation thereof, and taxpayers’ reliance thereon, the jurisdiction of the circuit courts and the Administrative Hearing Commission is deemed to be concurrent for the purpose of reviewing cases filed in either forum between August 13, 1978, and October 15, 1980.” Id. at pp. 84-85.”
1 later decision quote this exact passage“Unlike § 536.100, RSMo 1978, and § 161.337, RSMo 1978 which provide for judicial review of administrative action, § 161.273 [now Sec. 621.050, RSMo 1986] does not establish a standard by which the Administrative Hearing Commission should review the action of the director of revenue in the light of the evidence on the record before the director of revenue. The absence of any provision for review by the Administrative Hearing Commission of the record in the department of revenue confirms that the legislature did not contemplate that the new procedures would require a separate hearing both in the department of revenue and in the Administrative Hearing Commission in any case.”
1 later decision quote this exact passage““This act shall become effective August 13, 1978. Any hearing or review commenced prior to such date shall proceed pursuant to the law applicable at the time of its commencement.””
1 later decision quote this exact passage
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.