3 canonical passages across 2 cases, quoted by 17 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 Helvering v. Taylor.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Helvering v. Taylor Anchor | green | “unquestionably the burden of proof is on the taxpayer to show that the commissioner's determination is invalid.” | 8 |
| 2 | United States v. Janis | green | “in a refund suit the taxpayer bears the burden of proving the amount he is entitled to recover.” | 5 |
| 3 | Helvering v. Taylor | green | “unquestionably the burden of proof is on the taxpayer” | 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.