Statute treatment: 26 U.S.C. § 1041

Ranked leading cases interpreting this statute, drawn from 56 citation events across 33 distinct cases.

56citations total

33distinct interpreting cases

18distinct courts

3citations in last 5y

1939–2025year range

Top 20 leading cases

#1 DeHaan v. DeHaan (1991) indctapp 154 own cites 3× in case

#2 Joann C. Arnes v. United States (1992) ca9 36 own cites 3× in case

#3 Bettinger v. Bettinger (1990) wva 66 own cites 2× in case

#4 In Re Marriage of Bergman (1985) calctapp 60 own cites 2× in case

#5 United States v. Leona M. Helmsley, Joseph v. Licari and Frank J. Turco, Leona M. Helmsley (1991) ca2 169 own cites 1× in case

#6 Stanley v. Richmond (1995) calctapp 122 own cites 1× in case

#7 Batlan v. Bledsoe (In Re Bledsoe) (2009) ca9 22 own cites 2× in case

#8 Virginia Wolf v. Scott Walker (2014) ca7 75 own cites 1× in case

#9 Crapo v. United States (1939) ca10 35 own cites 1× in case

#10 Leeder v. Leeder (1994) nmctapp 18 own cites 1× in case

#11 Charles Serianni v. Commissioner of Internal Revenue, Josephine M. Serianni v. Commissioner of Internal Revenue (1985) ca11 16 own cites 1× in case

#12 Allen L. Davis v. Commissioner of IRS (2013) ca11 4 own cites 3× in case

#13 Gay M. Pfister v. Commissioner of Internal Revenue (2004) ca4 13 own cites 1× in case

#14 Sheila G. Cook v. United States (1990) ca1 9 own cites 1× in case

#15 Silver v. Silver (2020) connappct 4 own cites 2× in case

#16 Polone v. Commissioner (2007) ca9 8 own cites 1× in case

#17 Brotherton v. State, Department of Revenue Ex Rel. Brotherton (2009) alaska 3 own cites 2× in case

#18 Hamby v. Parnell (2014) akd 6 own cites 1× in case

#19 H. Michael Muniz v. Commissioner of IRS (2016) ca11 3 own cites 1× in case

#20 Brennan v. Brennan (1986) nyappdiv 3 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.