4 canonical passages across 4 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 Comm'r.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Comm'r Anchor | green | “the conservation purpose can nonetheless be treated as protected in perpetuity if the restrictions are extinguished by judicial proceeding” | 5 |
| 2 | 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 |
| 3 | Carroll v. Comm'r | green | “at least equal to the proportionate value that the perpetual conservation restriction at the time of the gift, bears to the value - 10 - of the property as a whole at that time.” | 4 |
| 4 | Oakbrook Land Holdings, LLC, William Duane Horton, Tax Matters Partner v. Commissioner | green | “the 'tra- ditional tools of construction' led us to hold that the commissioner's construc- tion of the regulation is correct even if we look at the question de novo.” | 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.