Statute treatment: 26 U.S.C. § 172

Ranked leading cases interpreting this statute, drawn from 473 citation events across 244 distinct cases.

473citations total

244distinct interpreting cases

100distinct courts

28citations in last 5y

1958–2026year range

Top 20 leading cases

#1 In Re Herbert E. Russell. William Russell Gibson and F.H. Martin, Co-Trustees of the Estate of Herbert E. Russell v. United States (1991) ca8 46 own cites 12× in case

#2 Searle Pharmaceuticals, Inc. v. Department of Revenue (1987) ill 75 own cites 9× in case

#3 United Dominion Industries, Inc. v. United States (2001) scotus 89 own cites 6× in case

#4 Tualatin Valley Builders Supply, Inc. v. United States (2008) ca9 18 own cites 11× in case

#5 United States v. Generes (1972) scotus 340 own cites 2× in case

#6 Nisselson v. Drew Industries, Inc. (In Re White Metal Rolling & Stamping Corp.) (1998) nysb 58 own cites 4× in case

#7 In Re: Home America t.v.-appliance Audio, Inc., Debtor. United States of America v. Wenda K. Shaltry Maryland Investments (2000) ca9 16 own cites 8× in case

#8 Lyng v. International Union, United Automobile, Aerospace, & Agricultural Implement Workers (1988) scotus 286 own cites 2× in case

#9 Fremont Indemnity Co. v. Fremont General Corp. (2007) calctapp 179 own cites 2× in case

#10 John H. Young and Carolyn J. Young v. Commissioner of Internal Revenue (1986) ca5 62 own cites 3× in case

#11 Central Power & Light Co./Cities of Alice v. Public Utility Commission (2001) texapp 131 own cites 2× in case

#12 Peoples Federal Savings and Loan Association of Sidney v. Commissioner of Internal Revenue (1992) ca6 48 own cites 3× in case

#13 United States v. Foster Lumber Co. (1976) scotus 44 own cites 3× in case

#14 Powers v. Commissioner (1995) ca5 25 own cites 4× in case

#15 Harvard Secured Creditors Liquidation Trust v. Internal Revenue Service (In Re Harvard Industries, Inc.) (2009) ca3 17 own cites 5× in case

#16 Thor Power Tool Co. v. Commissioner (1979) scotus 615 own cites 1× in case

#17 In the Matter of Mobile Steel Company, Debtor. Elaine E. Benjamin v. Lester Y. Diamond, as Trustee in Bankruptcy for Mobile Steel, Inc. (1977) ca5 529 own cites 1× in case

#18 Welco Electronics, Inc. v. Mora (2014) calctapp 79 own cites 2× in case

#19 West Hills Farms, LLC v. ClassicStar Farms, Inc. (2013) ca6 79 own cites 2× in case

#20 Official Committee of Unsecured Creditors of Forman Enterprises, Inc. v. Forman (In Re Forman Enterprises, Inc.) (2002) pawb 20 own cites 4× 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.