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 Clayton v. Commissioner.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Clayton v. Commissioner Anchor | green | “the bank deposits method assumes that all money deposited in a taxpayer's bank account during a given period constitutes taxable income, but the government must take into account any nontaxable source or deductible expense of which it has knowledge.” | 6 |
| 2 | Bobby E. Welch and Kathleen Newman v. Commissioner of Internal Revenue | green | “deposits in a taxpayer's bank account are prima facie evidence of income, and the taxpayer bears the burden of showing that the deposits were not taxable income but were derived from a nontaxable source.” | 4 |
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.