Statute treatment: 26 U.S.C. § 216

Ranked leading cases interpreting this statute, drawn from 23 citation events across 15 distinct cases.

23citations total

15distinct interpreting cases

13distinct courts

4citations in last 5y

1967–2025year range

Top 11 leading cases

#1 United Housing Foundation, Inc. v. Forman (1975) scotus 906 own cites 4× in case

#2 Eckstein v. United States (1971) cc 26 own cites 1× in case

#3 Schachter v. Lefrak (In Re Lefrak) (1998) nysb 12 own cites 1× in case

#4 Wirtz v. Malthor, Inc. (1968) ca9 43 own cites 1× in case

#5 United States v. L. Mabel Evans (1967) ca9 8 own cites 1× in case

#6 Tsabbar v. Booth (2003) nysd 7 own cites 1× in case

#7 Johnson v. Wave Comm GR LLC (2014) nynd 6 own cites 1× in case

#8 1050 Tenants Corp. v. Jakobson (1973) nysd 4 own cites 1× in case

#9 Holmes v. United States (1994) nywd 1 own cites 4× in case

#10 Lauren Ostrow and Joseph Teiger v. Commissioner of Internal Revenue (2005) ca2 1 own cites 3× in case

#11 Excelsior Lodge Number One v. Eyecor, Ltd. (1992) hawapp 2 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.