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8 canonical passages across 6 cases, quoted by 38 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 Taylor v. Commissioner.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Taylor v. Commissioner Anchor | green | “to the substance or essence of the statute.” | 10 |
| 2 | Hewitt v. Comm'r | green | “provided most of the information required” | 9 |
| 3 | Durden v. Comm'r | green | “all that is reasonably possible,” | 4 |
| 4 | Comm'r | green | “essential requirements of the governing statute.” | 4 |
| 5 | Crimi v. Comm'r | green | “reasonable cause requires that the taxpayer have exercised ordinary busi- ness care and prudence as to the challenged item.” | 3 |
| 6 | Durden v. Comm'r | green | “the doctrine of substantial compliance is designed to avoid hardship in cases where a taxpayer does all that is reasonably possible, but nonetheless fails to comply with the specific requirements of a provision.” | 3 |
| 7 | Comm'r | green | “essential requirements of the governing statute” | 3 |
| 8 | Evenchik v. Comm'r | green | “the essential requirements of the governing statute.” | 2 |
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.