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3 canonical passages across 2 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 R. Simpson & Co. v. Commissioner.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | R. Simpson & Co. v. Commissioner Anchor | green | “the usual rules of law applicable in court procedure must be changed” | 6 |
| 2 | R. Simpson & Co. v. Commissioner | green | “statute deprives us of jurisdiction over the case.” | 6 |
| 3 | Harold Wapnick v. Commissioner of Internal Revenue | green | “upon the expiration of the time allowed for filing a petition for certiorari, if the decision of the tax court has been affirmed or the appeal dismissed by the united states court of appeals and no petition for certiorari has been duly filed.” | 5 |
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.