Statute treatment: 26 U.S.C. § 113

Ranked leading cases interpreting this statute, drawn from 197 citation events across 152 distinct cases.

197citations total

152distinct interpreting cases

41distinct courts

0citations in last 5y

1935–1980year range

Top 20 leading cases

#1 Commissioner of Internal Revenue v. Ashland Oil & Refining Co. (1938) ca6 101 own cites 2× in case

#2 First Nat. Bank of Kansas City v. Nee (1951) ca1 21 own cites 4× in case

#3 Long v. Commissioner of Internal Revenue (1938) ca9 18 own cites 4× in case

#4 Detroit Edison Co. v. Commissioner of Internal Revenue (1942) ca6 24 own cites 3× in case

#5 Commissioner of Internal Revenue v. Moore. Moore v. Commissioner of Internal Revenue (1953) ca9 47 own cites 2× in case

#6 Commissioner of Internal Revenue v. Fleming (1936) ca5 42 own cites 2× in case

#7 Barker v. United States (1953) ca9 18 own cites 3× in case

#8 Commissioner of Internal Revenue v. Mellon. Commissioner of Internal Revenue v. Scaife (1950) ca3 27 own cites 2× in case

#9 Commissioner of Internal Revenue v. McKay Products Corporation. McKay Products Corporation v. Commissioner of Internal Revenue (1949) ca3 26 own cites 2× in case

#10 Estate of J. A. Kreis, Deceased, Herbert Clark, Executors v. Commissioner of Internal Revenue (1955) ca6 101 own cites 1× in case

#11 Commissioner of Internal Revenue v. Carter (1948) ca2 84 own cites 1× in case

#12 Kanawha Gas & Utilities Co. v. Commissioner of Internal Revenue (1954) ca5 75 own cites 1× in case

#13 Hazeltine Corp. v. Commissioner of Internal Revenue (1937) ca3 72 own cites 1× in case

#14 Laura Massaglia v. Commissioner of Internal Revenue (1961) ca10 64 own cites 1× in case

#15 Stockton Harbor Industrial Company v. Commissioner of Internal Revenue (1954) ca9 64 own cites 1× in case

#16 O'malley, Collector of Internal Revenue v. Ames (1952) ca8 57 own cites 1× in case

#17 Herbert v. Riddell (1952) casd 40 own cites 1× in case

#18 Commissioner of Internal Revenue v. Tyng (1939) ca2 12 own cites 2× in case

#19 Union Pacific Railroad v. United States (1975) cc 36 own cites 1× in case

#20 Blair v. Commissioner of Internal Revenue (1937) ca2 29 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.