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6 canonical passages across 5 cases, quoted by 39 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 George v. Zmuda and Walburga Zmuda v. Commissioner of Internal Revenue.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | George v. Zmuda and Walburga Zmuda v. Commissioner of Internal Revenue Anchor | green | “a 300 increase in crude oil prices results in only a 30 to 40 increase in the cost of plastics products.” | 8 |
| 2 | Markwardt v. Commissioner | green | “would be contrary to the established policy of this court to try all issues raised in a case in one proceeding and to avoid piecemeal and protracted litigation.” | 8 |
| 3 | Preston W. And Joyce Massengill v. Commissioner of Internal Revenue | green | “when an underpayment stems from disallowed investment credits due to lack of economic substance, the deficiency is subject to the penalty under section 6659 .” | 7 |
| 4 | Provizer v. Commissioner | green | “to decide difficult valuation questions for no reason other than the application of penalties.” | 7 |
| 5 | Howard Gilman v. Commissioner of Internal Revenue | green | “the lack of economic substance was due in part to the overvaluation, and thus the underpayment was attributable to the valuation overstatement.” | 5 |
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.