Already have an account? Sign in instead.
You stay signed in for 30 days on this browser.
Continue with Google Continue with MicrosoftNo account yet? Create a free one.
We sent a six-digit code.
It expires in ten minutes, works once, and only in this browser. Five wrong tries void it. Send another code.
Your account is live and the Cloudflare checks are off for this browser.
2 canonical passages across 2 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 Takaba.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Takaba Anchor | green | “the purpose of section 6673 is to compel taxpayers to think and to conform their conduct to settled principles before they file returns and litigate.” | 17 |
| 2 | Goff v. Commissioner | green | “a taxpayer's position is frivolous if it is contrary to established law and unsupported by a reasoned, colorable argument for change in the law.” | 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.