Perez v. Velasquez’s Empirical Analysis
1969
Citation profile
2 federal appellate · 6 state decisions
Relationships
Relies on Skinner v. New Mexico State Tax Commission · Hardin v. State Tax Commission · State v. Blatt · Cities Service Oil Co. v. Murphy · South Spring Ranch & Cattle Co. v. State Board of Equalization
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * Value is a matter of opinion, and when the law has provided officers upon whom the duty is imposed to make the valuation, it is the opinion of those officers to which the interests of the parties are referred. The court cannot sit in judgment upon their errors, or substitute its own opinion for the'conclusions the officers of the law have reached. * * * ””
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.