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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 Warner-Lambert Co. v. Kent.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Warner-Lambert Co. v. Kent Anchor | green | “the colorful behavior described in the allegations requires a reminder that tax classifications like 'dividend' and 'return of capital' turn on 'the objective economic realities of a transaction rather than ... the particular form the parties employed.” | 3 |
| 2 | Boulware v. United States | green | “the colorful behavior described in the allegations requires a reminder that tax classifications like 'dividend' and 'return of capital' turn on 'the objective economic realities of a transaction rather than ... the particular form the parties employed.” | 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.