Boekeloo v. Hodel’s Empirical Analysis

Citation profile

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

1. “Michigan real property taxes are assessed and levied on a calendar year basis with the tax “debt” arising as of December 31 of the preceding year, i.e., the “tax day”; the amount is determined during the ensuing months; and a bill is issued on December 1 of that year, i.e., the “levy date.” Thus, a bill issued December 1, 1978, for example, covers the period January 1, 1978, to December 31, 1978. A lien attaches to the property as of December 1, 1978, which continues until payment of the taxes. Mich.Comp.Laws § 211.40 (1979) (Mich.Stat.Ann. § 7.81 (Callaghan 1984)). The United States takes title to property subject to any liens on the property which exist on the date of transfer. United States v. Michigan, 346 F.Supp. 1277 (1972) (Michigan I), rev’d on reconsideration, 429 F.Supp. 8, 10-11 (E.D.Mich.1977) (Michigan II).”

   1 later decision quote this exact passage · from the majority
   e.g. Watervliet Paper Co. v. City of Watervliet (In Re Shoreham Paper Co.)