2 canonical passages across 2 cases, quoted by 12 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 Commissioner v. Court Holding Co..
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Commissioner v. Court Holding Co. Anchor | green | “the incidence of taxation depends upon the substance of a transaction.” | 8 |
| 2 | Magnon v. Commissioner | green | “where a corporation confers an economic benefit on a shareholder without the expectation of repayment, that benefit becomes a constructive dividend, taxable to the shareholder, even though neither the corporation nor the shareholder intended a dividend.” | 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.