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7 canonical passages across 6 cases, quoted by 21 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 Madison County v. Oneida Indian Nation of N. Y..
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Madison County v. Oneida Indian Nation of N. Y. Anchor | green | “ask whether the commissioner's rule is a 'reasonable interpretation' of the enacted text.” | 3 |
| 2 | Beard v. COMMISSIONER OF INTERNAL REVENUE | green | “when congress acts to amend a statute, we presume it intends its amendment to have real and substantial effect.” | 3 |
| 3 | Chock Full O' Nuts Corporation v. United States | green | “the commissioner may not take advantage of his power to promulgate retroactive regulations during the course of litigation for the purpose of providing himself with a defense based on the presumption of validity accorded to such regulations.” | 3 |
| 4 | Advocates for Highway and Auto Safety v. Federal Highway Administration | green | “afforded the comments received during the comment period particularly searching consideration.” | 3 |
| 5 | Advocates for Highway and Auto Safety v. Federal Highway Administration | green | “while changes and revision are indicative of an open mind, an agency's failure to make any does not mean its mind is closed.” | 3 |
| 6 | Felix Ilkechukwu Asika v. John Ashcroft, Attorney General | green | “precisely the sort of agency expertise to which chevron requires the courts to defer.” | 3 |
| 7 | Bakersfield Energy Partners, LP v. Commissioner | green | “the final regulations have been clarified to emphasize that they only apply to open tax years, and do not reopen closed tax years.” | 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.