Ex Parte Sizemore’s Empirical Analysis
1993
Citation profile
8 state decisions
How this case has been cited
Cited by 9 later decisions — most recently October 2010
8 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 Ford Motor Co. v. Department of Treasury · Mahan & Rowsey, Inc. v. Oklahoma Natural Gas · Davis v. Michigan Department of the Treasury · James B. Beam Distilling Co. v. Georgia · Fair Assessment in Real Estate Assn., Inc. v. McNary
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““FINAL ASSESSMENT APPEAL RIGHTS “The Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act guarantees you certain rights of appeal regarding your final assessment. If you intend to appeal your final assessment, you must do so within thirty (30) days from the date of issuance. “An appeal may be made in one of the following two ways; you must choose one way and follow the instructions exactly. “1. You may appeal your final assessment to the Administrative Law Division of the Department of Revenue. To do so, you must notify the Administrative Law Judge in writing of your intent to appeal.... File your appeal with the Administrative Law Judge at the following address: “Alabama Department of Revenue “Administrative Law Division “PO Box 320001 “Montgomery AL 36132-0001 “2. In the alternative, you may elect to appeal your final assessment to the circuit court.... “If you choose to appeal to circuit court, you must file your written notice of appeal within thirty (30) days of the final assessment date with both the Secretary of the Alabama Department of Revenue and the clerk of the circuit court in the county where you file your appeal. Mail the Revenue Department’s copy to the following address: “Secretary of the Department “Alabama Department of Revenue “PO Box 327001 “Montgomery AL 36132-7001 “Additionally, if you elect to appeal to the circuit court, you must either pay the assessment in full or post a super-sedeas bond with the court in double the amount of the as”
1 later decision quote this exact passage · from the concurrence“[The attorney general] is not insisting that this is a suit against the state in violation of section 14 of the Constitution.”
1 later decision quote this exact passage“the State of Alabama was made a defendant in violation of § 14 of the Alabama Constitution”
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.