6 canonical passages across 4 cases, quoted by 54 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 Myron G. Sammons and Dorothy Sammons, Petitioners-Appellees/cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Myron G. Sammons and Dorothy Sammons, Petitioners-Appellees/cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee Anchor | green | “the overall cogency of each expert's analysis.” | 21 |
| 2 | Colonial Fabrics, Inc. v. Commissioner of Internal Revenue | green | “finding market value is, after all, something for judgment, experience, and reason” | 16 |
| 3 | Burton-Sutton Oil Co. v. Commissioner | green | “has been widely accepted as setting forth the appropriate criteria to consider in determining fair market value” | 9 |
| 4 | Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue | green | “this burden is a burden of persuasion; it requires petitioner to show the merits of its claim by at least a preponderance of the evidence.” | 3 |
| 5 | Myron G. Sammons and Dorothy Sammons, Petitioners-Appellees/cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee | green | “the overall cogency of each expert's analysis” | 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.