3 canonical passages across 2 cases, quoted by 9 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 Leavell v. Blades.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Leavell v. Blades Anchor | green | “when the tax gatherer puts his finger on the citizen, he must also put his finger on the law permitting it.” | 4 |
| 2 | Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. Fuller | green | “the provision is part of a taxing statute; and such laws are to be interpreted liberally in favor of the taxpayers.” | 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.