5 canonical passages across 4 cases, quoted by 76 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 Florida Peach Corp. v. Commissioner.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Florida Peach Corp. v. Commissioner Anchor | green | “expedite litigation and avoid unnecessary and expensive trials.” | 48 |
| 2 | Comm'r | green | “arbitrary, capricious, or without sound basis in fact or law.” | 11 |
| 3 | Florida Peach Corp. v. Commissioner | green | “summary judgment is intended to expedite litigation and avoid unnecessary and expensive trials.” | 11 |
| 4 | Gentile v. Comm'r | green | “there can be no abuse of discretion for failure to consider an installment agreement that was never proposed.” | 3 |
| 5 | Michael R. Gentile v. Commissioner of IRS | green | “there can be no abuse of discretion for failure to consider an installment agreement that was never proposed.” | 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.