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6 canonical passages across 5 cases, quoted by 38 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 Durden v. Comm'r.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Durden v. Comm'r Anchor | green | “the doctrine of substantial compliance is designed to avoid hardship in cases where a taxpayer does all that is reasonably possible, but nonetheless fails to comply.” | 10 |
| 2 | Hewitt v. Comm'r | green | “provided most of the information required” | 9 |
| 3 | Estate of Clause v. Comm'r | green | “essential requirements of the governing statute.” | 7 |
| 4 | Plateau Holdings, LLC, Waterfall Development Manager, LLC, Tax Matters Partner v. Commissioner | green | “is not absolutely entitled to a proportionate share of the proceeds” | 5 |
| 5 | Oakbrook Land Holdings, LLC, William Duane Horton, Tax Matters Partner v. Commissioner | green | “the 'traditional tools of construction' led us to hold that the commissioner's construction of the regulation is correct even if we look at the question de novo.” | 4 |
| 6 | Hewitt v. Comm'r | green | “the taxpayers had provided most of the information required, and the single defect in furnishing everything required was not significant.” | 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.