Statute treatment: 26 U.S.C. § 1256

Ranked leading cases interpreting this statute, drawn from 47 citation events across 17 distinct cases.

47citations total

17distinct interpreting cases

9distinct courts

1citations in last 5y

1989–2022year range

Top 13 leading cases

#1 Leonard Greene and Joyce Greene v. United States (1996) ca2 61 own cites 9× in case

#2 Leonard Greene and Joyce Greene v. United States (1994) ca2 315 own cites 2× in case

#3 Charles L. Murphy v. United States (1993) ca9 10 own cites 3× in case

#4 Greene v. United States (1992) nysd 8 own cites 3× in case

#5 Wichita Federal Savings & Loan Ass'n v. Black (1989) kan 23 own cites 1× in case

#6 Don D. Dial Elizabeth A. Dial v. Commissioner Internal Revenue Service (1992) ca9 11 own cites 1× in case

#7 General Mills, Inc. v. Commissioner of Revenue (2003) mass 8 own cites 1× in case

#8 Greene v. United States (1997) nysd 1 own cites 8× in case

#9 Greene v. United States (1994) nysd 2 own cites 3× in case

#10 Nevada Partners Fund, L.L.C. v. United States (2013) ca5 5 own cites 1× in case

#11 Bill DeLuca Enterprises, Inc. v. Commissioner of Revenue (2000) mass 5 own cites 1× in case

#12 Estate of Andrew J. McKelvey v. Commr. of Internal Revenue (2018) ca2 4 own cites 1× in case

#13 Roberts v. United States (1990) ilnd 1 own cites 2× 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.