Statute treatment: 26 C.F.R. § 301

Ranked leading cases interpreting this statute, drawn from 204 citation events across 158 distinct cases.

204citations total

158distinct interpreting cases

67distinct courts

57citations in last 5y

1968–2025year range

Top 20 leading cases

#1 Khan v. BDO Seidman, LLP (2011) illappct 424 own cites 3× in case

#2 Laing v. United States (1976) scotus 250 own cites 2× in case

#3 Commissioner v. Lundy (1996) scotus 361 own cites 1× in case

#4 United States v. BDO Seidman, LLP (2007) ca7 135 own cites 1× in case

#5 Demes v. United States (2002) uscfc 120 own cites 1× in case

#6 United States v. Jackson D. Leonard (1975) ca2 92 own cites 1× in case

#7 Kovacs v. United States (2010) ca7 77 own cites 1× in case

#8 Manuel Flores and Wilshire Insurance Company, Appellants-Cross-Appellees v. United States of America, Appellee-Cross-Appellant (1977) ca9 63 own cites 1× in case

#9 Hughes v. United States (1992) ca9 473 own cites 1× in case

#10 Louis J. Diamond v. United States (1991) ca8 34 own cites 1× in case

#11 The Hartford Provision Company v. United States (1978) ca2 30 own cites 1× in case

#12 In Re White (1994) ctb 30 own cites 1× in case

#13 Gillum v. Commissioner (2012) ca8 10 own cites 2× in case

#14 Mary Alma Tierney v. Richard S. Schweiker, Secretary of Health and Human Services. Ava P. Trahan v. Donald T. Regan, Secretary of the Treasury (1983) cadc 27 own cites 1× in case

#15 Walter N. Lindemood and Clara Lindemood v. Commissioner of Internal Revenue, Ramona T. Galeno v. Commissioner of Internal Revenue (1977) ca9 25 own cites 1× in case

#16 Irwin Schiff v. Simon & Schuster, Incorporated (1985) ca2 25 own cites 1× in case

#17 Pollinger v. United States (2008) dcd 24 own cites 1× in case

#18 Cherbanaeff v. United States (2007) uscfc 23 own cites 1× in case

#19 Bob Hamric Chevrolet, Inc. v. USA, Internal Revenue Service (1994) txwd 20 own cites 1× in case

#20 Air Power, Inc. v. The United States of America (1984) ca4 20 own cites 1× 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.