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 f.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | f Anchor | green | “against whom a deficiency has been asserted” | 4 |
| 2 | Commissioner of Internal Revenue v. Gwendolyn A. Ewing, Gwendolyn A. Ewing v. Commissioner of Internal Revenue | green | “against whom a deficiency has been asserted” | 2 |
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.