2 canonical passages across 2 cases, quoted by 34 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 HIGBEE.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | HIGBEE Anchor | green | “credible evidence is the quality of evidence which, after critical analysis, the court would find sufficient upon which to base a decision on the issue if no contrary evidence were submitted (without regard to the judicial presumption of irs correctness).” | 25 |
| 2 | Neely v. Commissioner | green | “circumstances that may indicate reasonable cause and good faith include an honest misunderstanding of fact or law that is reasonable in light of all of the facts and circumstances, including the experience, knowledge, and education of the taxpayer.” | 9 |
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.