2 canonical passages across 2 cases, quoted by 15 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 Hofstetter v. Commissioner.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Hofstetter v. Commissioner Anchor | green | “equitable estoppel is a judicial doctrine that 'precludes a party from denying his own acts or representations which induced another to act to his detriment.” | 12 |
| 2 | Schuster v. Commissioner | green | “an efficient collection of the public revenue” | 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.