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8 canonical passages across 5 cases, quoted by 87 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 Board of Education v. Zaino.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Board of Education v. Zaino Anchor | green | “will not hesitate to reverse a bta decision that is based on an incorrect legal conclusion.” | 39 |
| 2 | American National Can Co. v. Tracy | green | “will not hesitate to reverse a bta decision that is based on an incorrect legal conclusion.” | 10 |
| 3 | Nusseibeh v. Zaino | green | “are presumptively valid, absent a demonstration that those findings are clearly unreasonable or unlawful.” | 10 |
| 4 | American National Can Co. v. Tracy | green | “to show the manner and extent of the error in the tax commissioner's final determination.” | 9 |
| 5 | Satullo v. Wilkins | green | “the bta is responsible for determining factual issues and, if the record contains reliable and probative support for these bta determinations,” | 7 |
| 6 | Board of Education v. Zaino | green | “we will not hesitate to reverse a bta decision that is based on an incorrect legal conclusion.” | 6 |
| 7 | Cleveland Electric Illuminating Co. v. Lindley | green | “under r.c. 5717.02, a notice of appeal does not confer jurisdiction upon the board of tax appeals to resolve an issue, unless that issue is clearly specified in the notice of appeal” | 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.