4 canonical passages across 3 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 Freije.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Freije Anchor | green | “are relevant in evaluating a claim that an unpaid tax has been paid.” | 6 |
| 2 | Del-Co W. v. Comm'r | green | “need not be resolved before the irs can proceed with collection of the liability at issue.” | 3 |
| 3 | Del-Co W. v. Comm'r | green | “whether a credit available from another tax year should be applied to the taxpay- er's liability for the year before the court” | 3 |
| 4 | Landry v. Commissioner | green | “the amount unpaid after application of credits to which the taxpayer was entitled.” | 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.