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5 canonical passages across 5 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 Quill Corp. v. North Dakota Ex Rel. Heitkamp.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Quill Corp. v. North Dakota Ex Rel. Heitkamp Anchor | red | “limit the reach of state taxing authority so as to ensure that state taxation does not unduly burden interstate commerce.” | 6 |
| 2 | Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of Taxation | green | “some definite link, some minimum connection, between a state and the person, property, or transaction it seeks to tax.” | 6 |
| 3 | Sunoco Terminals, Inc. v. Bullock | green | “all sales of capital equipment by established companies to newly formed companies carry a concomitant tax credit” | 3 |
| 4 | Bullock v. Sage Energy Co. | green | “sage was denied the right to equal and uniform taxation provided by the constitution.” | 3 |
| 5 | Southern Clay Products, Inc. v. Bullock | green | “not required by the comptroller to use a particular accounting method but rather could employ one of its own choosing.” | 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.