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2 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 Mitchell v. Commissioner.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Mitchell v. Commissioner Anchor | green | “in section 162(a)(2) means the taxpayer's” | 12 |
| 2 | North W. Life Assur. Co. of Can. v. Commissioner | green | “for a period not expected to exceed 2 years” | 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.