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4 canonical passages across 3 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 Vanover v. Comm'r.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Vanover v. Comm'r Anchor | green | “is persuasive circumstantial evidence of fraud.” | 14 |
| 2 | Parks v. Commissioner | green | “the taxpayer intended to evade taxes known to be owing by conduct intended to conceal, mislead, or otherwise prevent the collection of taxes.” | 11 |
| 3 | Vanover v. Comm'r | green | “applies separately for each of the years.” | 8 |
| 4 | Graev v. Commissioner | green | “by which the irs formally notifies the taxpayer that the examination division has completed its work and . . . has made a definite decision to assert penalties.” | 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.