Statute treatment: 26 U.S.C. § 1311

Ranked leading cases interpreting this statute, drawn from 88 citation events across 51 distinct cases.

88citations total

51distinct interpreting cases

31distinct courts

1citations in last 5y

1958–2024year range

Top 20 leading cases

#1 Northwest Environmental Advocates, a Non-Profit Oregon Corporation and Nina Bell v. City of Portland (1993) ca9 33 own cites 2× in case

#2 David A. Koss Freya B. Koss v. United States (1995) ca3 24 own cites 2× in case

#3 Samuel M. Longiotti Betty C. Longiotti v. United States (1987) ca4 22 own cites 2× in case

#4 Commissioner of Internal Revenue v. O. Liquidating Corporation (1961) ca3 61 own cites 1× in case

#5 TLI, Inc. v. United States (1996) ca5 17 own cites 2× in case

#6 Gilbert Ashoff, Marjorie Ashoff, Friends of the Russian River, California Corporation and Miles T. Crail v. City of Ukiah (1997) ca9 51 own cites 1× in case

#7 Michael G. O'Brien v. United States (1985) ca7 49 own cites 1× in case

#8 Bear Manufacturing Company v. United States (1970) ca7 36 own cites 1× in case

#9 G-B, Inc. v. United States (1969) cod 10 own cites 2× in case

#10 Olaf E. Taxeraas, Administrator of the Estate of Carl Taxeraas and Irene Taxeraas v. United States (1959) ca8 10 own cites 2× in case

#11 Hartzog v. United States (1984) cc 6 own cites 3× in case

#12 Last v. United States (1996) uscfc 9 own cites 2× in case

#13 Charles B. Benenson and Dorothy Cullman v. United States (1967) ca2 23 own cites 1× in case

#14 Blatt v. United States (1993) ncwd 7 own cites 2× in case

#15 E. J. Nelson, District Director of Internal Revenue v. Arthur J. Bouchard (1960) ca7 4 own cites 3× in case

#16 Provident National Bank v. United States (1981) paed 15 own cites 1× in case

#17 Kent Homes, Inc. v. Commissioner of Internal Revenue, Alton K. Blosser v. Commissioner of Internal Revenue (1972) ca10 15 own cites 1× in case

#18 Ora R. Hall and Edna Ione Hall, His Wife George E. Hall and Mary Ann McFall v. United States (1992) ca10 6 own cites 2× in case

#19 Commissioner of Internal Revenue v. Estate of Oscar Weinreich, Deceased, Geraldine Snyder Weinrich v. Commissioner of Internal Revenue (1963) ca9 14 own cites 1× in case

#20 Chertkof v. United States (1982) ca4 23 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.