Statute treatment: 26 U.S.C. § 174

Ranked leading cases interpreting this statute, drawn from 70 citation events across 44 distinct cases.

70citations total

44distinct interpreting cases

17distinct courts

1citations in last 5y

1961–2021year range

Top 20 leading cases

#1 Boeing Co. v. United States (2003) scotus 35 own cites 10× in case

#2 Sharon D. Kantor, Robert E. Kantor v. Commissioner of Internal Revenue (1993) ca9 77 own cites 3× in case

#3 Leonard Charles Ekman Kaye Layne Ekman v. Commissioner of Internal Revenue (1999) ca6 21 own cites 4× in case

#4 Michael Gatto Philip Gatto, Stephanie Gatto v. Commissioner of Internal Revenue (1993) ca9 17 own cites 3× in case

#5 Peat Oil & Gas Assocs. v. Commissioner (1993) tax 30 own cites 2× in case

#6 Edwin A. Snow and Helen B. Snow v. Commissioner of Internal Revenue (1973) ca6 26 own cites 2× in case

#7 Bernard A. Levin, Phyllis Levin, Alan T. Hrabosky, and Delores Hrabosky v. Commissioner of Internal Revenue (1987) ca7 101 own cites 1× in case

#8 Copeland v. Commissioner (2002) ca5 25 own cites 2× in case

#9 Sheldon Drobny and Anita Drobny v. Commissioner of Internal Revenue (1997) ca7 81 own cites 1× in case

#10 Burton L. Spellman and Roslyn Spellman v. Commissioner of Internal Revenue (1988) ca7 77 own cites 1× in case

#11 Hildebrand v. Commissioner (1994) ca10 131 own cites 2× in case

#12 Martin Mayrath and Rose Mayrath v. Commissioner of Internal Revenue (1966) ca5 52 own cites 1× in case

#13 Louis H. Diamond, Madelene Diamond v. Commissioner of Internal Revenue (1991) ca4 49 own cites 1× in case

#14 Robert P. Groetzinger v. Commissioner of Internal Revenue (1985) ca7 48 own cites 1× in case

#15 cluster 673522 (1994) ca10 14 own cites 2× in case

#16 Harris v. Commissioner (1994) ca5 45 own cites 1× in case

#17 William v. Scoggins Joyce M. Scoggins Robert W. Christensen Carrie L. Christensen v. Commissioner Internal Revenue Service (1995) ca9 11 own cites 2× in case

#18 Richard Gajewski v. Commissioner of Internal Revenue (1983) ca2 25 own cites 1× in case

#19 Richard F. Cleveland and Jessie B. Cleveland v. Commissioner of Internal Revenue (1961) ca4 24 own cites 1× in case

#20 Encyclopaedia Britannica, Inc. v. Commissioner of Internal Revenue (1982) ca7 23 own cites 1× 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.