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5 canonical passages across 4 cases, quoted by 26 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 United States Trust Co. v. Helvering.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | United States Trust Co. v. Helvering Anchor | green | “exemptions from taxation do not rest upon implication.” | 9 |
| 2 | California State Board of Equalization v. Sierra Summit, Inc. | green | “a court must proceed carefully when asked to recognize an exemption from state taxation that congress has not clearly expressed.” | 5 |
| 3 | United States Trust Co. v. Helvering | green | “exemptions from taxation do not rest upon implication” | 4 |
| 4 | United States v. Wells Fargo Bank | green | “exemptions from taxation ... must be unambiguously proved.” | 4 |
| 5 | United States v. Centennial Savings Bank FSB | green | “tax-exemption and ... deferral provisions are to be construed narrowly.” | 4 |
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.