3 canonical passages across 3 cases, quoted by 23 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 George v. Zmuda and Walburga Zmuda v. Commissioner of Internal Revenue.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | George v. Zmuda and Walburga Zmuda v. Commissioner of Internal Revenue Anchor | green | “extensive continuing press coverage of questionable tax shelter plans.” | 13 |
| 2 | Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue | green | “if any part of any underpayment is due to negligence or intentional disregard of rules and regulations there shall be added to the tax an amount equal to 5 percent of the underpayment.” | 6 |
| 3 | Jerome D. And Bernetta O. Hanson v. Commissioner of Internal Revenue | green | “no reasonable person would have expected the scheme to work.” | 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.