Already have an account? Sign in instead.
You stay signed in for 30 days on this browser.
Continue with Google Continue with MicrosoftNo account yet? Create a free one.
We sent a six-digit code.
It expires in ten minutes, works once, and only in this browser. Five wrong tries void it. Send another code.
Your account is live and the Cloudflare checks are off for this browser.
4 canonical passages across 3 cases, quoted by 60 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 Badaracco v. Commissioner.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Badaracco v. Commissioner Anchor | green | “statutes of limitation sought to be applied to bar rights of the government, must receive a strict construction in favor of the government.” | 28 |
| 2 | E. I. Dupont De Nemours & Co. v. Davis | green | “statutes of limitation sought to be applied to bar rights of the government, must receive a strict construction in favor of the government.” | 19 |
| 3 | E. I. Dupont De Nemours & Co. v. Davis | green | “must receive a strict construction in favor of the government.” | 7 |
| 4 | Joseph P. Lucia v. United States of America | green | “limitations statutes barring the collection of taxes otherwise due and unpaid are strictly construed in favor of the government.” | 6 |
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.