4 canonical passages across 2 cases, quoted by 8 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 Davis v. Commissioner.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Davis v. Commissioner Anchor | green | “requires a careful examination of the circumstances surrounding the rental of the property to determine the intentions of the parties in agreeing upon the lease and in fixing the terms thereof.” | 3 |
| 2 | Place v. Commissioner | green | “rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property .” | 2 |
| 3 | Place v. Commissioner | green | “as a condition to the continued use or possession” | 1 |
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.