Topic: taxation is the rule and exemption is the exception. · Go Syfert
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Topic #19449

4 canonical passages across 3 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 Budget Rent-A-Car of Washington-Oregon, Inc. v. Department of Revenue.

#Case FlagCanonical passage Citers
1 Budget Rent-A-Car of Washington-Oregon, Inc. v. Department of Revenue Anchor
wash · 1972
green “taxation is the rule and exemption is the exception.” 9
2 Senate Republican Campaign Committee v. Public Disclosure Commission
wash · 1997
green “administrative determination will not be accorded deference if the agency's interpretation conflicts with the relevant statute.” 6
3 Bour v. Johnson
wash · 1993
green “strained, unlikely, or unrealistic” 3
4 Bour v. Johnson
wash · 1993
green “strained, unlikely, or unrealistic.” 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.

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