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3 canonical passages across 3 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 General Motors Corp. v. Washington.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | General Motors Corp. v. Washington Anchor | green | “at trial, the burden shall rest upon the taxpayer to prove that the tax as paid by the taxpayer is incorrect, either in whole or in part, and to establish the correct amount of the tax.” | 3 |
| 2 | Tyler Pipe Industries, Inc. v. Department of Revenue | green | “without constitutional significance.” | 3 |
| 3 | Ford Motor Co. v. City of Seattle | green | “for the act or privilege of engaging in business activities” | 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.