26 U.S.C. § 1044 — Statute Treatment

Statute treatment: 26 U.S.C. § 1044

Ranked leading cases interpreting this statute, drawn from 13 citation events across 11 distinct cases.
13citations total
11distinct interpreting cases
6distinct courts
0citations in last 5y
1936–1981year range
Top 11 leading cases
#1 Nigro v. United States (1941) ca8 38 own cites 2× in case
#2 United States v. Francis B. Kendall (1981) ca7 113 own cites 1× in case
#3 Towbin v. United States (1938) ca10 15 own cites 2× in case
#4 Mullaney v. United States (1936) ca9 35 own cites 1× in case
#5 United States v. Ginsburg (1938) ca7 20 own cites 1× in case
#6 Heller v. United States (1939) ca4 5 own cites 1× in case
#7 Roberts v. United States (1938) ca8 10 own cites 1× in case
#8 Mauk v. United States (1937) ca9 5 own cites 1× in case
#9 Glatzmayer v. United States (1936) ca5 5 own cites 1× in case
#10 United States v. Klein (1939) ca7 4 own cites 1× in case
#11 Freeman v. United States (1936) ca5 4 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.