2 canonical passages across 2 cases, quoted by 6 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 Stonehill v. United States.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Stonehill v. United States Anchor | green | “where an assessment is based on more than one item, the presumption of correctness attaches to each item. proof that an item is in error destroys the presumption for that single item; the remaining items retain their presumption of correctness.” | 3 |
| 2 | Earullo v. Illinois | green | “where an assessment is based on more than one item, the presumption of correctness attaches to each item. proof that an item is in error destroys the presumption for that single item; the remaining items retain their presumption of correctness.” | 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.