26 U.S.C. § 153 — Statute Treatment

Statute treatment: 26 U.S.C. § 153

Ranked leading cases interpreting this statute, drawn from 9 citation events across 3 distinct cases.
9citations total
3distinct interpreting cases
3distinct courts
1citations in last 5y
1982–2024year range
Top 2 leading cases
#1 Brown & Williamson, Ltd. v. United States (1982) cc 29 own cites 3× in case
#2 William M. Boyer v. Commissioner of Internal Revenue (1984) cadc 6 own cites 5× 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.