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10 canonical passages across 6 cases, quoted by 59 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 Dela Rosa v. Department of Revenue.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Dela Rosa v. Department of Revenue Anchor | green | “an intention to remain there permanently or indefinitely.” | 14 |
| 2 | White v. Department of Revenue | green | “three elements are necessary: (1) the person must establish a residence in another place; (2) form an intent to abandon the old domicile; and (3) intend to acquire a new domicile.” | 10 |
| 3 | Dela Rosa v. Department of Revenue | green | “the place an individual considers to be the individual's true, fixed, permanent home” | 8 |
| 4 | Hudspeth v. Department of Revenue | green | “had no time to take care of or give consideration to minor matters such as shifting bank accounts, cutting down on dues payments, and the like.” | 5 |
| 5 | Dela Rosa v. Department of Revenue | green | “a fixed habitation or abode in a particular place, and an intention to remain there permanently or indefinitely.” | 4 |
| 6 | Bleasdell v. Department of Revenue | green | “a residence for purposes of the three-part test is simply an abode. an abode is any physical building, structure, or vehicle in which the taxpayer lives and sleeps.” | 4 |
| 7 | Thomas E. v. Department of Revenue | green | “there is a general understanding that abode signifies a building or shelter which is the dwelling place of a person.” | 4 |
| 8 | Backman v. Department of Revenue | green | “typically, the purchase of a home coupled with a job in a given locale is sufficient to establish domicile in that state.” | 4 |
| 9 | Thomas E. v. Department of Revenue | green | “signifies a building or shelter which is the dwelling place of a person.” | 3 |
| 10 | Hudspeth v. Department of Revenue | green | “did not sell their home in prineville, oregon, the husband continued his oregon elks lodge membership, his oregon voting registration remained on the books, he maintained a bank account in prineville, he paid dues at the golf club in prineville, he purchased no ho…” | 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.