Statute treatment: 26 U.S.C. § 163

Ranked leading cases interpreting this statute, drawn from 311 citation events across 176 distinct cases.

311citations total

176distinct interpreting cases

58distinct courts

5citations in last 5y

1956–2022year range

Top 20 leading cases

#1 Fin Hay Realty Co. v. United States (1968) ca3 213 own cites 4× in case

#2 Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue (1971) ca10 1,600 own cites 2× in case

#3 National Federation of Independent Business v. Sebelius (2012) scotus 995 own cites 2× in case

#4 Frank Lyon Co. v. United States (1978) scotus 806 own cites 2× in case

#5 Nick Kikalos and Helen Kikalos v. Commissioner of Internal Revenue (1999) ca7 43 own cites 6× in case

#6 Board of Governors of the Federal Reserve System v. First Lincolnwood Corp. (1978) scotus 87 own cites 4× in case

#7 Pinnacol Assurance v. Hoff (2016) colo 518 own cites 2× in case

#8 United States v. Victor Wexler, Honorable John W. Bissell, Nominal (1994) ca3 70 own cites 4× in case

#9 Cities Service Company, Plaintiff-Appellee-Appellant v. United States of America, Defendant-Appellant-Appellee (1975) ca2 24 own cites 6× in case

#10 Consolidated Edison Co. v. United States (2009) uscfc 22 own cites 6× in case

#11 Voss v. Commissioner (2015) ca9 3 own cites 30× in case

#12 Indmar Products Co., Inc. v. Commissioner of Internal Revenue (2006) ca6 36 own cites 4× in case

#13 The Columbia Gas System, Inc. v. United States (1973) ca2 27 own cites 4× in case

#14 Klamath Strategic Investment Fund Ex Rel. St. Croix Ventures v. United States (2009) ca5 100 own cites 2× in case

#15 Barry L. Battelstein and Jerry E. Battelstein v. Internal Revenue Service (1980) ca5 24 own cites 4× in case

#16 G. Douglas Burck and Marjorie W. Burck v. Commissioner of Internal Revenue (1976) ca2 85 own cites 2× in case

#17 Commissioner v. National Alfalfa Dehydrating & Milling Co. (1974) scotus 465 own cites 1× in case

#18 AWG Leasing Trust v. United States (2008) ohnd 26 own cites 3× in case

#19 Jeffrey G. Sharp v. United States (1993) cafc 16 own cites 4× in case

#20 Internal Revenue Service v. CM Holdings, Inc. (In Re CM Holdings, Inc.) (2000) ded 23 own cites 3× 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.