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2 canonical passages across 2 cases, quoted by 10 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 United States v. David N. Moore.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | United States v. David N. Moore Anchor | green | “it is not enough for a form to contain some income information; there must also be an honest and reasonable intent to supply the information required by the tax code.” | 7 |
| 2 | United States v. Edelson, Joseph | green | “it is now well established that tax forms that do not contain financial information upon which a taxpayer's tax liability can be determined do not constitute returns within the meaning of the internal revenue code” | 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.