3 canonical passages across 3 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 The Brook, Inc. v. Commissioner of Internal Revenue.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | The Brook, Inc. v. Commissioner of Internal Revenue Anchor | green | “course of activities engaged in for profit.” | 3 |
| 2 | Asa Investerings Partnership,appellants v. Commissioner of Internal Revenue | green | “no more a business purpose than actually engaging in tax avoidance.” | 3 |
| 3 | Tifd Iii-E, Inc. v. United States of America, Docket No. 05-0064-Cv | green | “overwhelmingly in the nature of a secured lender's interest, which would neither be harmed by poor performance of the partnership nor significantly enhanced by extraordinary profits” | 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.