Statute treatment: 26 U.S.C. § 1150

Ranked leading cases interpreting this statute, drawn from 20 citation events across 14 distinct cases.

20citations total

14distinct interpreting cases

10distinct courts

0citations in last 5y

1936–1967year range

Top 13 leading cases

#1 Walker v. United States (1939) ca4 16 own cites 3× in case

#2 United States v. Harry Kaplan, and Annie Kaplan (1959) ca2 11 own cites 1× in case

#3 Aetna Casualty and Surety Co. v. Sherwood Distilling Co. (1967) mdd 5 own cites 1× in case

#4 Jacoby v. Hoey (1936) ca2 4 own cites 2× in case

#5 In re Mifflin Chemical Corp. (1940) paed 2 own cites 1× in case

#6 United States v. United States Industrial Alcohol Co. (1936) mdd 2 own cites 3× in case

#7 United States v. One 1935 Model Chevrolet Coupé Automobile (1936) kywd 4 own cites 1× in case

#8 United States v. One 1936 Studebaker Sedan, Engine No. D-74084, Serial No. 5850480 (1937) wawd 4 own cites 1× in case

#9 Driscoll v. Jones (1937) oknd 4 own cites 1× in case

#10 United States v. Hartford Accident & Indemnity Co. (1936) mdd 3 own cites 1× in case

#11 United States v. One 1935 Model Pontiac Sedan Automobile, Motor No. 6-11834 (1936) kywd 1 own cites 1× in case

#12 United States v. Kaplan (1936) nyed 2 own cites 1× in case

#13 Dougherty v. Lewis (1939) cand 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.