Statute treatment: 26 U.S.C. § 2518

Ranked leading cases interpreting this statute, drawn from 85 citation events across 41 distinct cases.

85citations total

41distinct interpreting cases

24distinct courts

11citations in last 5y

1980–2023year range

Top 20 leading cases

#1 Jewett v. Commissioner (1982) scotus 111 own cites 4× in case

#2 Kennedy v. Plan Administrator for DuPont Savings & Investment Plan (2009) scotus 269 own cites 2× in case

#3 United States v. Irvine (1994) scotus 61 own cites 2× in case

#4 Williams v. Ely (1996) mass 126 own cites 1× in case

#5 Estate of Christiansen v. Commissioner (2009) ca8 14 own cites 3× in case

#6 In Re Estate of Holden (2000) sc 25 own cites 2× in case

#7 Estate of James U. Thompson, Deceased Susan T. Taylor, Personal Representative v. Commissioner of Internal Revenue (1989) ca4 24 own cites 2× in case

#8 McDonald v. Commissioner (1988) ca8 24 own cites 5× in case

#9 John G. Ordway and Margaret M. Ordway v. United States (1990) ca11 19 own cites 2× in case

#10 United States v. James D. Paulson (2023) ca9 7 own cites 4× in case

#11 Linck v. Barokas & Martin, R.R. (1983) alaska 58 own cites 1× in case

#12 Sims v. Hall (2003) scctapp 16 own cites 2× in case

#13 Lamoureux v. Iowa Department of Revenue (1987) iowa 8 own cites 3× in case

#14 Lois P. Cottrell v. Commissioner of Internal Revenue (1980) ca8 39 own cites 1× in case

#15 Leipham v. Adams (1995) washctapp 12 own cites 2× in case

#16 cluster 510082 (1988) ca8 4 own cites 5× in case

#17 In Re the Last Will & Testament of Hall (1995) scctapp 8 own cites 2× in case

#18 Pearl M. Kennedy v. Commissioner of Internal Revenue (1986) ca7 16 own cites 1× in case

#19 Baillie v. Raoul (2019) illappct 3 own cites 4× in case

#20 Thomas J. Walshire, of the Estate of Edward M. Walshire Everette R. Walshire, of the Estate of Edward M. Walshire v. United States (2002) ca8 14 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.