Statute treatment: 26 C.F.R. § 20.0

Ranked leading cases interpreting this statute, drawn from 8 citation events across 4 distinct cases.

8citations total

4distinct interpreting cases

4distinct courts

0citations in last 5y

1996–2011year range

Top 4 leading cases

#1 In Re Henderson (1996) alnb 38 own cites 1× in case

#2 Estate of Jack v. United States (2002) uscfc 2 own cites 3× in case

#3 Drown v. JPMorgan Chase Bank, N.A. (In Re Barnhart) (2011) ohsb 4 own cites 1× in case

#4 Mlady v. Director of Revenue (2003) moctapp 1 own cites 3× in case

Ranking method: leading_score = ln(1 + own_citation_count) × √(mentions_in_case) × flag_factor, where flag_factor = 1.0 green · 0.6 unknown · 0.5 neutral · 0.4 yellow · 0.3 procedural · 0 red. Red-flagged cases excluded — their interpretation has been undermined and shouldn't lead the list. Top 20 returned per statute. Open any case for full G Cite, trajectory, and per-circuit treatment.