2 canonical passages across 2 cases, quoted by 9 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 Commissioner v. McCoy.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Commissioner v. McCoy Anchor | green | “the tax court is a court of limited jurisdiction and lacks general equitable powers.” | 6 |
| 2 | Pyo v. Commissioner | green | “this court is a court of limited authority and may exercise jurisdiction only to the extent expressly provided by congress.” | 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.