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4 canonical passages across 4 cases, quoted by 20 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 Day v. McDonough.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Day v. McDonough Anchor | green | “a statute of limitations defense is not 'jurisdictional” | 8 |
| 2 | Magana | green | “evidence that a taxpayer might have presented at the section 6330 hearing (but chose not to) is not admissible in a trial conducted pursuant to section 6330(d)(1) because it is not relevant to the question of whether the appeals officer abused her discretion.” | 5 |
| 3 | Davenport Recycling Associates v. Commissioner | green | “time bars generally must be raised in an answer or responsive pleading.” | 4 |
| 4 | Keller | green | “no evidence was presented to suggest that taxpayers were the subject of fraud or deception” | 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.