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 Collector of Revenue v. Olvey.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Collector of Revenue v. Olvey Anchor | green | “addition to any other procedure” | 3 |
| 2 | Mallard Bay Drilling, Inc. v. Kennedy | green | “the collector began with the assessment method and used the alleged 'formal assessment' as the basis for the summary proceeding; therefore, the tax collector could not simply disregard the notice requirement and file a summary rule for collection.” | 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.