Statute treatment: 26 C.F.R. § 301.7623

Ranked leading cases interpreting this statute, drawn from 26 citation events across 16 distinct cases.

26citations total

16distinct interpreting cases

5distinct courts

14citations in last 5y

1966–2025year range

Top 12 leading cases

#1 Michael Lissack v. Cmsnr. IRS (2023) cadc 13 own cites 3× in case

#2 Aboo v. United States (2009) uscfc 47 own cites 1× in case

#3 Gregory C. Krug v. United States (1999) cafc 19 own cites 1× in case

#4 United States v. Robert G. Wilson, Melvin Bogus (1990) ca11 18 own cites 1× in case

#5 Abraham v. United States (2008) uscfc 7 own cites 2× in case

#6 Evelyn Tupper Barker v. Thelma Lein (1966) ca1 7 own cites 1× in case

#7 Amsinger v. United States (2011) uscfc 3 own cites 2× in case

#8 Destefano v. United States (2002) uscfc 6 own cites 1× in case

#9 Conner v. United States (2007) uscfc 5 own cites 1× in case

#10 Doe v. United States (1997) uscfc 2 own cites 1× in case

#11 Luis Villa-Arce v. Cmsnr. IRS (2023) cadc 1 own cites 2× in case

#12 Gerald Ware v. Commissioner of IRS (2012) ca11 1 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.