6 canonical passages across 4 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 Warren v. American Bankers Ins. of Florida.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Warren v. American Bankers Ins. of Florida Anchor | green | “a 'motion to reconsider' filed prior to or within days of entry of judgment may on occasion be construed as one arising under rule 60.” | 8 |
| 2 | Barbara Schwarz v. Church of Scientology International, in Los Angeles Ca, Their Executives Utah State Department of Corrections | green | “through the statements of the revenue agent . . . , the government clearly established its prima facie case for enforcement of the irs summons.” | 8 |
| 3 | United States v. Judicial Watch, Inc. | green | “impermissible implementation of a chinese-style system of social credits, where the government as a ministry of truth trolls ... the public arena to target .. . individuals . . . to deter disfavored expression.” | 8 |
| 4 | United States v. Judicial Watch, Inc. | green | “the public has a strong interest in the prompt completion of tax audits and investigations.” | 8 |
| 5 | Speidell v. United States | green | “the irs does not have to establish any probable cause to obtain enforcement of a summons.” | 8 |
| 6 | Speidell v. United States | green | “we have held that the irs's burden in connection with these factors is 'slight,' because statutes like 26 u.s.c. 7602 (a) "must be read broadly to ensure that the enforcement powers of the irs are not unduly restricted.” | 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.