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 Enoch v. Commissioner.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Enoch v. Commissioner Anchor | green | “the ultimate responsibility for a correct return lies with the taxpayer, who must at least furnish the necessary information to his agent who prepared the return.” | 5 |
| 2 | Weis v. Commissioner | green | “the taxpayer must establish that the return preparer was supplied with all necessary information and the incorrect return was a result of the preparer's mistakes.” | 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.