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4 canonical passages across 2 cases, quoted by 25 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 Bagley v. Commissioner.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Bagley v. Commissioner Anchor | green | “in lieu of what was the settlement amount paid?” | 11 |
| 2 | Bagley v. Commissioner | green | “in lieu of what was the settlement amount paid” | 5 |
| 3 | Bagley v. Commissioner | green | “in lieu of what was the settlement amount paid.” | 5 |
| 4 | Metzger v. Commissioner | green | “if the settlement agreement lacks express language stating that the payment was (or was not) made on account of personal injury, then the most important fact in determining how section 104(a)(2) is to be applied is 'the intent of the payor' as to the purpose in making the paymen…” | 4 |
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.