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5 canonical passages across 4 cases, quoted by 17 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 United States v. Kaiser.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | United States v. Kaiser Anchor | green | “highly questionable, and in most cases meritless, positions” | 5 |
| 2 | Zellerbach Paper Co. v. Helvering | green | “a document which on its face plausibly purports to be in compliance, and which is signed by the taxpayer, is a return despite its inaccuracies.” | 3 |
| 3 | Germantown Trust Co. v. Commissioner | green | “it cannot be said that the petitioner made no return of the tax imposed by the statute. its return may have been incomplete in that it failed to compute a tax, but this defect falls short of rendering it no return whatsoever.” | 3 |
| 4 | Huff v. Commissioner | green | “for purposes of this title section 28(a) of the revised organic act of the virgin islands shall be effective as if such section had been enacted subsequent to the enactment of this title.” | 3 |
| 5 | Huff v. Commissioner | green | “will be required to file a federal income tax return even if he filed a virgin islands tax return” | 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.