Quaker Oats Co. v. Stanton’s Empirical Analysis
2003
Citation profile
10 state decisions
Relationships
Relies on Murphy v. Carron · ITT Commercial Finance Corp. v. Mid-America Marine Supply Corp. · Johnson v. McDonnell Douglas Corp. · Wolff Shoe Co. v. Director of Revenue · Citizens Electric Corp. v. Director of Department of Revenue
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“1. Any taxpayer may protest all or any part of any current taxes assessed against the taxpayer, except taxes collected by the director of revenue of Missouri. Any such taxpayer desiring to pay any current taxes under protest or while paying taxes based upon a disputed assessment shall, at the time of paying such taxes, make full payment of the current tax bill before the delinquency date and file with the collector a written statement setting forth the grounds on which the protest is based. The statement shall include the true value in money claimed by the taxpayer if disputed. An appeal before the state tax commission shall not be dismissed on the grounds that a taxpayer failed to file a written statement when paying taxes based upon a disputed assessment. [[Image here]] 5. All the county collectors of taxes, and the collector of taxes in any city not within a county, shall, upon written application of a taxpayer, refund or credit against the taxpayer’s tax liability in the following taxable year and subsequent consecutive taxable years until the taxpayer has received credit in full for any real or personal property tax mistakenly or erroneously levied against the taxpayer and collected in whole or in part by the collector. Such application shall be filed within three years after the tax is mistakenly or erro- . neously paid. The governing body, or other appropriate body or official of the county or city not within a county, shall make available to the collector funds necess”
1 later decision quote this exact passagee.g. Adams v. FRIGANZA“All the county collectors of taxes ... shall, upon written application of a taxpayer, refund any real or tangible personal property tax mistakenly or erroneously paid in whole or in part to the collector.... Such application shall be filed within one year after the tax is mistakenly or erroneously paid. The governing body ... shall make available to the collector funds necessary to make refunds ....”
1 later decision quote this exact passagee.g. Lane v. Lensmeyer
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.