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URL form — for claude.ai custom connectors and ChatGPT developer mode, which cannot set a header. The whole credential is in the address:
That address already had a token, so we did not issue a second one — two live credentials for one mailbox is how people end up with a working laptop and a broken office machine. Your connector URL is in your inbox under “Your Syfert legal research connector URL”; if it is gone, call 904-383-7448.
6 canonical passages across 5 cases, quoted by 48 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.B. Blansett and Ethel Blansett v. United States.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | F.B. Blansett and Ethel Blansett v. United States Anchor | green | “a deficiency assessment may be sustained upon any legal ground supporting it, - 16 - even though the commissioner did not rely thereon when the assessment was made.” | 8 |
| 2 | Burma Hills Development Co. v. Marr | green | “for residential purposes only.” | 8 |
| 3 | Burma Hills Development Co. v. Marr | green | “taken for and devoted to a public purpose.” | 8 |
| 4 | Mileham v. Comm'r | green | “under all the circumstances, such reliance was reasonable and the taxpayer acted in good faith.” | 8 |
| 5 | John E. Rogers & Frances L. Rogers v. Commissioner | green | “the section 6662(a) and (h) penalties are distinct (despite the title of section 6662 referring to a (singular) penalty), and the initial determination under each subsection must be separately approved for purposes of section 6751(b)(1).” | 8 |
| 6 | Wells Fargo & Company v. United States | green | “the reasonable cause and good faith exception may provide relief from the penalty of negligence even if a return position does not satisfy the reasonable basis standard.” | 8 |
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.