Smith v. State’s Empirical Analysis
1995
Citation profile
4 state decisions
How this case has been cited
Cited by 5 later decisions — most recently January 2016
4 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 De-Gas, Inc. v. Midland Resources · Finch v. Finch · 545 So. 2d 804 - Baird v. State Dept. of Revenue · 620 So. 2d 651 - Jefferson County v. ACJIC · Cochran v. State
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"In the appeals section of the new act, the legislature reenacted most of the same requirements for appealing a final tax assessment. . . . Both the old and the new statutes require the assessment to be paid or a supersedeas bond in double the amount of the assessment to be posted. . . . Whereas § 40-2-22 had required a `bond conditioned to pay all costs,' § 40-2A-7 (b)(5)b. has no requirement of a cost bond. Unlike the former statute, the current statute requires only one bond to be posted."”
1 later decision quote this exact passage“Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act.”
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.