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2 canonical passages across 2 cases, quoted by 8 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 Employers' Fire Insurance v. Director, Division of Taxation.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Employers' Fire Insurance v. Director, Division of Taxation Anchor | green | “premium or income or other taxes, ... fees, fines, penalties, licenses, deposit requirements or other obligations,” | 5 |
| 2 | American Fire & Casualty Co. v. Director, Division of Taxation | green | “the history of the cap and retaliatory tax statutes suggests that neither statute should affect the interpretation of the other.” | 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.