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2 canonical passages across 2 cases, quoted by 18 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 Nor-Cal Adjusters, AKA Nor-Cal Insurance Adjusters, Formerly Hobson Adjusters, a Corporation v. Commissioner of Internal Revenue.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Nor-Cal Adjusters, AKA Nor-Cal Insurance Adjusters, Formerly Hobson Adjusters, a Corporation v. Commissioner of Internal Revenue Anchor | green | “the tax court's ruling denying a motion to reopen the record is not subject to review except upon a demonstration of extraordinary circumstances which reveal a clear abuse of discretion.” | 14 |
| 2 | Estate of Temple v. Commissioner | green | “while a taxpayer's reliance upon his accountant to prepare accurate returns may indicate an absence of fraudulent intent, this is true in the first instance only if the accountant has been supplied with all the information necessary to prepare the returns.” | 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.