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 Bank One Corp. v. Comm'r.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Bank One Corp. v. Comm'r Anchor | green | “london interbank offering rate.” | 6 |
| 2 | American Electric Power Company, Inc. v. United States | green | “money generated by means of abusive tax deductions can always be applied to beneficial causes, but the eventual use of the money thus generated is not part of the economic sham analysis.” | 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.