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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 Brenner v. Department of Revenue.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Brenner v. Department of Revenue Anchor | green | “such permanent books of account or records as are sufficient to establish the amount of gross income, deductions, credits, or other matters required to be shown by such person in any return of such tax or information.” | 5 |
| 2 | Deihl | green | “if substantial business and personal motives exist,” | 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.