6 canonical passages across 6 cases, quoted by 17 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 Myron G. Sammons and Dorothy Sammons, Petitioners-Appellees/cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Myron G. Sammons and Dorothy Sammons, Petitioners-Appellees/cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee Anchor | green | “valuation is a question of fact.” | 3 |
| 2 | PacificCorp v. Idaho State Tax Commission | green | “therefore, this court's inquiry is limited to whether the district court's decision, based on the testimony and evidence received and not objected to as incompetent, was clearly erroneous.” | 3 |
| 3 | Wurzburg v. Kootenai County | green | “market value is essentially a factual issue.” | 3 |
| 4 | Senator, Inc. v. Ada County, Board of Equalization | green | “evidence is regarded as substantial if a reasonable trier of fact would accept it and rely upon it in determining whether a disputed point of fact has been proven.” | 3 |
| 5 | Greenfield Village Apartments, L.P. v. Ada County | green | “factual determinations are not erroneous when they are supported by competent and substantial evidence even though conflicting evidence exists.” | 3 |
| 6 | Canyon County Bd. of Equalization v. AMALGAMATED SUGAR COMPANY, LLC | green | “a trying of the matter anew-the same as if it had never been heard before.” | 2 |
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.