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2 canonical passages across 2 cases, quoted by 50 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 Higgins v. Commissioner.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Higgins v. Commissioner Anchor | green | “to determine whether the activities of a taxpayer are 'carrying on a business' requires an examination of the facts in each case.” | 26 |
| 2 | Deputy, Administratrix v. Du Pont | green | “involves holding one's self out to others as engaged in the selling of goods or services.” | 24 |
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.