2 canonical passages across 2 cases, quoted by 7 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 Gurry v. Commissioner.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Gurry v. Commissioner Anchor | green | “was no more than a personal expense to petitioner, for the deduction of which the statute makes no provision.” | 4 |
| 2 | Bachofen Von Echt v. Commissioner | green | “chance, accident or contingency.” | 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.