6 canonical passages across 4 cases, quoted by 28 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 Swanson v. Commissioner.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Swanson v. Commissioner Anchor | green | “justified to a degree that could satisfy a reasonable person” | 7 |
| 2 | MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUE | green | “if a reasonable person could think it correct” | 6 |
| 3 | MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUE | green | “if a reasonable person could think it correct.” | 5 |
| 4 | Corkrey | green | “a position has a reasonable basis in fact if there is relevant evidence that a reasonable mind might accept as adequate to support a conclusion.” | 4 |
| 5 | Nalle v. Commissioner | green | “whether the commissioner knew or should have known that his position was invalid at onset” | 3 |
| 6 | MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUE | green | “does not by itself establish that the position taken is unreasonable” | 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.