3 canonical passages across 3 cases, quoted by 11 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 Stiles v. United States.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Stiles v. United States Anchor | green | “the anti-injunction act provides that once a tax has been assessed, a taxpayer is powerless to prevent the from collecting that tax.” | 4 |
| 2 | Schlabach v. United States | green | “this court's equitable authority does not allow the court to enjoin the irs from collection of penalties or taxes even if the irs' assessment and collection is tied directly to a claim for a refund that is properly before the court.” | 4 |
| 3 | Sanders v. United States | green | “nowhere in the text of 26 u.s.c. 7421 is there an unequivocal and express waiver of sovereign immunity.” | 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.