Statute treatment: 26 U.S.C. § 3301-3311

Ranked leading cases interpreting this statute, drawn from 99 citation events across 82 distinct cases.

99citations total

82distinct interpreting cases

48distinct courts

2citations in last 5y

1977–2025year range

Top 20 leading cases

#1 California v. Grace Brethren Church (1982) scotus 516 own cites 2× in case

#2 Ohio Bureau of Employment Services v. Hodory (1977) scotus 397 own cites 2× in case

#3 St. Martin Evangelical Lutheran Church v. South Dakota (1981) scotus 194 own cites 2× in case

#4 Industrial Commission v. Arteaga (1987) colo 15 own cites 2× in case

#5 United States Steel Corp. v. Unemployment Compensation Board of Review (2004) pa 15 own cites 2× in case

#6 Bleich v. Maimonides School (2006) mass 14 own cites 2× in case

#7 Diamond Plating Company v. United States (2004) ca7 12 own cites 2× in case

#8 Yeagle Drywall Co. v. Commissioner (2002) ca3 36 own cites 1× in case

#9 Fidel B. Ibarra, Jr. v. Texas Employment Commission v. United States Department of Labor and United States Immigration and Naturalization Service (1987) ca5 33 own cites 1× in case

#10 Marbly v. Wheatley (2004) ca6 11 own cites 2× in case

#11 Dilhr v. Lirc (1991) wis 31 own cites 1× in case

#12 Nu-Look Design, Inc. v. Commissioner of Internal Revenue (2004) ca3 26 own cites 1× in case

#13 Kaiser Foundation Health Plan, Inc. v. Department of Labor & Industrial Relations (1988) haw 25 own cites 1× in case

#14 Leissring v. Department of Industry (1983) wis 24 own cites 1× in case

#15 Nampa Christian Schools Foundation, Inc. v. State (1986) idaho 22 own cites 1× in case

#16 James Joseph Brown v. United States (2014) ca11 22 own cites 1× in case

#17 Young Life v. Division of Employment & Traning (1982) colo 21 own cites 1× in case

#18 Ishler v. United States (2014) uscfc 20 own cites 1× in case

#19 unempl.ins.rep. (Cch) P 22,198 Guadalupe Rojas v. Lawrence Fitch, Guadalupe Rojas v. Dr. Lee H. Arnold (1997) ca1 20 own cites 1× in case

#20 cluster 777744 (2002) ca1 7 own cites 2× 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.