Crest Communications v. Kuehle’s Empirical Analysis

Citation profile

15 state decisions

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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “[A]n increase without notice is invalid, and payment of such an increase by the taxpayer falls within the plain meaning and scope of taxes “mistakenly or erroneously paid” in the context of § 139.031, at least in a case in which the public authorities are well aware of the disagreement with the taxpayer over valuation, as indicated here by the 1985 valuation litigation. Like the taxpayer who makes a double payment of his tax bill, the plaintiff here has alleged payment of taxes not owed....”

   2 later decisions quote this exact passage
   e.g. Missouri American Water Co. v. Collector of St. Charles County · Quaker Oats Co. v. Stanton

2. “Until [Council Apartments] met its burden of establishing that its property was entitled to an exempt status, the assessment of ad valorem taxes against the property was proper and lawful, and payment of the tax was required. The payment without protest of a tax lawfully and properly assessed cannot be erroneous, or the result of a mistake within the meaning of § 139.031(4). 7”

   1 later decision quote this exact passage
   e.g. Quaker Oats Co. v. Stanton

3. “[Plublic policy discourages suits for the refund of taxes erroneously paid or illegally collected and favors certainty in the collection of revenue.”

   1 later decision quote this exact passage
   e.g. Woodbury Amsource, Inc. v. Salt Lake County