5 canonical passages across 4 cases, quoted by 52 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 Petzoldt v. Commissioner.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Petzoldt v. Commissioner Anchor | green | “need only be reasonable in light of all surrounding facts and circumstances.” | 21 |
| 2 | Petzoldt v. Commissioner | green | “under such method as, in the opinion of the secretary, does clearly reflect income.” | 12 |
| 3 | Burgo v. Commissioner | green | “loans, gifts, inheritances, or assets on hand at the beginning of the taxable period.” | 9 |
| 4 | Clayton v. Commissioner | green | “must take into account any nontaxable source or deductible expense of which he has knowledge” | 7 |
| 5 | Melvin Williams Mary Williams v. Commissioner of Internal Revenue | green | “reasonable method of determining income,” | 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.