3 canonical passages across 2 cases, quoted by 11 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 Canal Corporation and Subsidiaries, formerly Chesapeake Corporation and Subsidiaries v. Commissioner.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Canal Corporation and Subsidiaries, formerly Chesapeake Corporation and Subsidiaries v. Commissioner Anchor | green | “courts have repeatedly held that it is unreasonable for a taxpayer to rely on a tax adviser actively involved in planning the transaction and tainted by an inherent conflict of interest” | 4 |
| 2 | Swanson | green | “the advice must be from competent and independent parties, not from promoters of the investment” | 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.