2 canonical passages across 2 cases, quoted by 6 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 Helvering v. National Grocery Co..
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Helvering v. National Grocery Co. Anchor | green | “transaction entered into for profit” | 3 |
| 2 | Smith v. Commissioner | green | “transaction entered into for profit.” | 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.