Statute treatment: 26 C.F.R. § 31.6302

Ranked leading cases interpreting this statute, drawn from 34 citation events across 19 distinct cases.

34citations total

19distinct interpreting cases

15distinct courts

1citations in last 5y

1974–2024year range

Top 18 leading cases

#1 L. Ray Wood v. United States (1987) ca5 82 own cites 4× in case

#2 Harold E. Harrington v. United States (1974) ca1 112 own cites 1× in case

#3 John A. Thibodeau v. United States (1987) ca11 105 own cites 1× in case

#4 Pullman Construction Industries, Inc. v. United States (In Re Pullman Construction Industries, Inc.) (1996) ilnb 4 own cites 8× in case

#5 New England Telephone & Telegraph Co. v. Public Utilities Commission (1982) me 63 own cites 1× in case

#6 James C. Smith v. United States (1990) ca11 53 own cites 1× in case

#7 Brewery, Inc. v. United States (1994) ca6 40 own cites 1× in case

#8 James N. Bowen v. United States of America, Betty G. Bowen v. United States (1988) ca5 27 own cites 1× in case

#9 Robert Alan Jones, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-Plaintiff-Appellee (1995) ca9 20 own cites 1× in case

#10 Mason Motors Co. v. United States (1998) mnd 6 own cites 1× in case

#11 United States v. Pullman Construction Industries, Inc. (1997) ilnd 5 own cites 1× in case

#12 Peter S. Knudsen, Jr. v. United States (1992) ca2 4 own cites 1× in case

#13 Skouras v. United States (1993) nysd 4 own cites 1× in case

#14 Pullman Construction Industries, Inc. v. United States (In Re Pullman Construction Industries, Inc.) (1995) ilnb 2 own cites 5× in case

#15 Kelley v. United States (1994) okwd 1 own cites 1× in case

#16 In Re Pugh (2004) nvb 1 own cites 1× in case

#17 Nicholas Acoustics & Specialty Co., Inc. v. United States (2010) mssd 1 own cites 1× in case

#18 Nicholas Acoustics & Specialty Co., Inc. v. United States (2011) ca5 1 own cites 2× 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.