3 canonical passages across 2 cases, quoted by 7 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 State Ex Rel. Department of Revenue v. Capitol Castings, Inc..
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | State Ex Rel. Department of Revenue v. Capitol Castings, Inc. Anchor | green | “as to defeat or destroy the legislative intent and purpose.” | 3 |
| 2 | Arizona Department of Revenue v. Mountain States Telephone & Telegraph Co. | green | “an excise tax on the privilege or right to engage in an occupation or business in the state of arizona.” | 2 |
| 3 | Arizona Department of Revenue v. Mountain States Telephone & Telegraph Co. | green | “the transaction privilege tax . . . is an excise tax on the privilege or right to engage in an occupation or business in the state of arizona.” | 2 |
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.