7 canonical passages across 6 cases, quoted by 21 opinions in total. These passages cluster together because the same opinions keep quoting them side by side — they state parts of one doctrine. The anchor passage is from Barclays Bank PLC v. Franchise Tax Bd. of Cal..
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Barclays Bank PLC v. Franchise Tax Bd. of Cal. Anchor | green | “barclays bank plc is a united kingdom corporation .” | 3 |
| 2 | Barclays Bank PLC v. Franchise Tax Bd. of Cal. | green | “we therefore adhere to the precedent set in container corp.” | 3 |
| 3 | Fresk v. Kraemer | green | “statutory context includes other provisions of the same statute and the statutory framework within which the statute was enacted.” | 3 |
| 4 | Coca Cola Company v. Department of Revenue | green | “the combined method of apportionment reporting is wholly consistent with, and a natural extension of, the apportionment method.” | 3 |
| 5 | Donald M. Drake Company v. Department of Revenue | green | “he party--the taxpayer or the department of revenue--who seeks to invoke the applicability of ors has the burden of proof.” | 3 |
| 6 | Fields v. Department of Revenue | green | “in this case, taxpayers have a complete remedy available to them, if they are correct legally, in the form of proceedings under ors 305.270 for refund. in such a case where a timely specific statutory remedy exists, courts should not entertain declaratory judgment actions.” | 3 |
| 7 | Southern Pacific Transportation Co. v. Department of Revenue | green | “the limits imposed by the commerce clause and the due process clause of the fourteenth amendment are much alike.” | 3 |
A red or yellow flag on a member means the underlying case has negative treatment — for those, check the case page before relying on the passage.