4 canonical passages across 4 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 Tool Sales & Service Co. v. Commonwealth.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Tool Sales & Service Co. v. Commonwealth Anchor | green | “appeals taken from the board of finance and revenue are de novo in nature, with no record being certified by the board.” | 5 |
| 2 | Scott Electric Co. v. Commonwealth | green | “although the court hears these cases under its appellate jurisdiction, the court functions essentially as a trial court.” | 5 |
| 3 | Marshall v. Commonwealth | green | “where the amount realized from the disposition of the property exceeds the adjusted basis of the property at the time of disposition.” | 4 |
| 4 | Commonwealth v. Rigling | green | “to regulate commerce . . . 10 among the several states” | 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.