Statute treatment: 26 U.S.C. § 125

Ranked leading cases interpreting this statute, drawn from 57 citation events across 33 distinct cases.

57citations total

33distinct interpreting cases

27distinct courts

1citations in last 5y

1949–2022year range

Top 20 leading cases

#1 King v. Burwell (2015) scotus 887 own cites 1× in case

#2 Commissioner v. Korell (1949) ca2 10 own cites 3× in case

#3 Life Ins. Co. of Georgia v. Smith (1998) ala 48 own cites 1× in case

#4 Tullis v. Merrill (1998) iowa 39 own cites 1× in case

#5 Ex Parte Dunlop Tire Corp. (1997) ala 33 own cites 1× in case

#6 National Plan Administrators, Inc. v. National Health Insurance Co. (2004) texapp 23 own cites 1× in case

#7 Gill v. Office of Personnel Management (2010) mad 21 own cites 1× in case

#8 Commissioner v. Shoong (1949) ca9 4 own cites 3× in case

#9 Phelps v. CT Enterprises, Inc. (2006) ca4 6 own cites 2× in case

#10 Bayshore Gardens, Inc. v. Commissioner of Internal Revenue (1959) ca2 10 own cites 1× in case

#11 Nichols v. Life Ins. Co. of Georgia (1997) alacivapp 2 own cites 4× in case

#12 Parnell v. United States (1958) tnmd 8 own cites 1× in case

#13 Madison v. Resources for Human Development, Inc. (1999) paed 3 own cites 2× in case

#14 Fletcher v. Hanington Bros., Inc. (1994) me 6 own cites 1× in case

#15 GEORGIA-PACIFIC CORP. v. Putnam (2007) wvsd 2 own cites 3× in case

#16 Hopkins v. City of Kansas City (1995) mo 5 own cites 1× in case

#17 American Fidelity Assurance Corp. v. Leonard (2000) ksd 4 own cites 1× in case

#18 American Family Mutual Insurance v. United States (1992) wiwd 1 own cites 4× in case

#19 National Education Ass'n-Topeka v. Unified School District No. 501 (2000) kan 6 own cites 2× in case

#20 Barnhill v. Commissioner (1957) ca5 5 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.