7 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 Mark W. Matkovich, State Tax Comm. v. CSX Transportation.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Mark W. Matkovich, State Tax Comm. v. CSX Transportation Anchor | green | “any other construction of the statute would invariably violate the commerce clause's prohibition on subjecting interstate transactions to a greater tax burden than that imposed on strictly intrastate dealings.” | 3 |
| 2 | Upper Moreland Township v. 7 Eleven, Inc. | neutral | “held that the commerce clause mandated that the township apportion the taxpayer's receipts derived from its pennsylvania franchisees because much of the activities supporting the pennsylvania franchisees were performed in texas, the company's headquarters, or elsewhere outside o…” | 3 |
| 3 | James Goggin v. State Tax Assessor | green | “here, the maine statute expressly allows a j-5a-b-2023 - 29 credit for the payment of individual income taxes to other states . . . and therefore does not run afoul of wynne.” | 3 |
| 4 | House of Lloyd v. Commonwealth | green | “the commonwealth's use tax is fairly apportioned in that it includes the customary provisions against duplication, including a credit for sales tax paid to another state.” | 3 |
| 5 | F. J. Busse Co. v. Pittsburgh | green | “the commonwealth court correctly applied the same logic to the instant matter and found that there was no double taxation because 'appellant never pays more than one local tax or more than one state tax.” | 3 |
| 6 | F. J. Busse Co. v. Pittsburgh | green | “the dormant commerce clause does not require the city of philadelphia to subsidize delaware's decision to impose a higher tax rate on appellant than the commonwealth of pennsylvania.” | 3 |
| 7 | F. J. Busse Co. v. Pittsburgh | green | “the same tax liability as . . . a pennsylvania resident with the same income who worked solely in philadelphia.” | 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.