3 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 Spurlock.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Spurlock Anchor | green | “the return must be subscribed, it must contain sufficient information from which to compute the taxpayer's tax liability, and the return form and any attachments must purport to be a 'return'.” | 9 |
| 2 | Spurlock | green | “must be subscribed, it must contain sufficient information from which to compute the taxpayer's tax liability, and the return form and any attachments must purport to be a 'return'.” | 5 |
| 3 | Cabirac | green | “must be subscribed, it must contain sufficient information from which to compute the taxpayer's tax liability, and the return form and any attachments must purport to be a 'return'.” | 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.