Statute treatment: 26 U.S.C. § 2800

Ranked leading cases interpreting this statute, drawn from 39 citation events across 20 distinct cases.

39citations total

20distinct interpreting cases

17distinct courts

0citations in last 5y

1949–1970year range

Top 18 leading cases

#1 William Alfred Reno v. United States (1963) ca5 36 own cites 2× in case

#2 Cass v. Colorado Beverage Co. (1950) colo 5 own cites 8× in case

#3 Schenley Distillers, Inc., and Joseph S. Finch and Company v. United States (1958) ca3 16 own cites 3× in case

#4 United States v. Wainer (1954) ca7 27 own cites 1× in case

#5 United States v. J. R. Watkins Co. (1954) mnd 7 own cites 2× in case

#6 Bercut-Vandervoort & Co. v. United States (1957) cusc 2 own cites 7× in case

#7 Maroosis v. Smyth, Collector of Internal Revenue (1951) ca9 13 own cites 1× in case

#8 Aetna Casualty and Surety Co. v. Sherwood Distilling Co. (1967) mdd 5 own cites 2× in case

#9 Birdie R. Hudson v. Stuart L. Crenshaw, Collector of Internal Revenue, United States of America for the Eastern District of Virginia (1955) ca4 9 own cites 1× in case

#10 Schenley Distillers, Inc. v. United States (1957) pawd 7 own cites 1× in case

#11 In Re Hedgeside Distillery Corp. (1952) cand 5 own cites 1× in case

#12 United States v. Goldberg (1955) ca8 15 own cites 1× in case

#13 United States v. Allen M. Wainer (1957) ca7 4 own cites 1× in case

#14 United States v. W. T. Rawleigh Co. (1959) ca7 3 own cites 1× in case

#15 Hudson v. Crenshaw (1954) vaed 2 own cites 1× in case

#16 Stitzel-Weller Distillery, Inc. v. United States (1949) kywd 6 own cites 1× in case

#17 Inman v. United States (1957) southcarolinawd 3 own cites 1× in case

#18 Schieffelin & Co. And Beitzell & Co., Inc. v. The United States (1970) ccpa 1 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.