7 canonical passages across 5 cases, quoted by 42 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 Fairchild Industries, Incorporated v. United States.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Fairchild Industries, Incorporated v. United States Anchor | green | “the regulation's focus on the taxpayer's right under the research agreements makes it clear that the determination whether the taxpayer had the right to use the results of its research without paying for that right must be determined by ref- erence to the research agreements.” | 6 |
| 2 | Fairchild Industries, Incorporated v. United States | green | “the taxpayer performed research under an agreement that conferred on another person the exclusive right to exploit the results of the research.” | 6 |
| 3 | Lockheed Martin Corporation v. United States | green | “dynetics does not address the obvious question of how it could have substantial rights in the results of the research, if it needed the government's 'authorization' to use those results.” | 6 |
| 4 | Dynetics, Inc. and Subsidiaries v. United States | green | “dynetics does not address the obvious question of how it could have substantial rights in the results of the research, if it needed the government's 'authorization' to use those results.” | 6 |
| 5 | Comm'r | green | “all agreements (not only research contracts) entered into between the taxpayer per- forming the research and other persons shall be considered in determining the ex- tent to which the research is funded.” | 6 |
| 6 | Comm'r | green | “any research to the extent funded by any grant, contract, or otherwise by another person (or governmental entity).” | 6 |
| 7 | Lockheed Martin Corp. v. United States | green | “the regulation's focus on the taxpayer's right under the research agreements makes it clear that the determination whether the taxpayer had the right to use the results of its research without paying for that right must be determined by ref- erence to the research agreements.” | 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.