Statute treatment: 26 U.S.C. § 143

Ranked leading cases interpreting this statute, drawn from 22 citation events across 13 distinct cases.

22citations total

13distinct interpreting cases

9distinct courts

0citations in last 5y

1938–2018year range

Top 11 leading cases

#1 Lilley Capodanno v. Commissioner of Internal Revenue, R. T. Capodanno v. Commissioner of Internal Revenue (1979) ca3 21 own cites 5× in case

#2 Commissioner v. Wodehouse (1949) scotus 60 own cites 1× in case

#3 H. David Boyter and Angela M. Boyter v. Commissioner of Internal Revenue Service (1981) ca4 42 own cites 1× in case

#4 First National Bank of Princeton v. United States (1955) njd 23 own cites 1× in case

#5 Pauker v. United States (1938) nysd 4 own cites 3× in case

#6 Eterpen Financiera Sociedad De Responsabilidad Limitada v. United States (1952) cc 10 own cites 1× in case

#7 William M. Boyer v. Commissioner of Internal Revenue (1984) cadc 6 own cites 1× in case

#8 McGrath Attorney General v. Dravo Corporation (1950) ca3 4 own cites 3× in case

#9 Bloch v. United States (1951) nysd 3 own cites 1× in case

#10 Amtorg Trading Corp. v. United States (1938) nysd 2 own cites 1× in case

#11 A. Gusmer, Inc. v. McGrath Atty. Gen (1952) cadc 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.