Statute treatment: 26 U.S.C. § 411

Ranked leading cases interpreting this statute, drawn from 725 citation events across 375 distinct cases.

725citations total

375distinct interpreting cases

72distinct courts

6citations in last 5y

1935–2023year range

Top 20 leading cases

#1 Eaton v. Onan Corp. (2000) insd 33 own cites 13× in case

#2 Central Laborers' Pension Fund v. Heinz (2004) scotus 170 own cites 4× in case

#3 Mead Corp. v. Tilley (1989) scotus 156 own cites 4× in case

#4 Board of Trustees of the Sheet Metal Workers' National Pension Fund, in Its Capacity as Plan Administrator v. Commissioner of Internal Revenue (2003) ca4 25 own cites 9× in case

#5 Columbo A. Bencivenga and Adeline Bencivenga v. The Western Pennsylvania Teamsters and Employers Pension Fund, and the Trustees Thereof (1985) ca3 84 own cites 4× in case

#6 Stamper v. Total Petroleum, Inc. Retirement Plan (1999) ca10 22 own cites 8× in case

#7 Nick J. D'Amico Cliff Hollihan Joseph G. Muto Kevin Beam v. CBS Corporation, F/k/a Westinghouse, Inc the Westinghouse Electric Company Pension Plan (2002) ca3 83 own cites 4× in case

#8 Laurenzano v. Blue Cross & Blue Shield of Massachusetts, Inc. Retirement Income Trust (2001) mad 27 own cites 6× in case

#9 Dimock v. Corwin (1937) nyed 37 own cites 5× in case

#10 George G. Blessitt and Willie Neal, Jr. v. Retirement Plan for Employees of Dixie Engine Co., Defendants (1988) ca11 52 own cites 4× in case

#11 John Hancock Mutual Life Insurance v. Harris Trust & Savings Bank (1993) scotus 255 own cites 2× in case

#12 Sheets v. Commissioner of Internal Revenue (1938) ca8 15 own cites 7× in case

#13 Bruch v. Firestone Tire And Rubber Company (1987) ca3 68 own cites 3× in case

#14 Joseph v. Morales v. Pan American Life Insurance Co. (1990) ca5 65 own cites 3× in case

#15 Elliet N. Aronson v. Servus Rubber, Division of Chromalloy (1984) ca1 35 own cites 4× in case

#16 McDaniel v. Chevron Corp. (2000) ca9 128 own cites 6× in case

#17 Alessi v. Raybestos-Manhattan, Inc. (1981) scotus 1,052 own cites 1× in case

#18 Musmeci v. Schwegmann Giant Super Markets, Inc. (2003) ca5 54 own cites 3× in case

#19 Bonneau v. Plumbers & Pipefitters Local Union 51 Pension Trust Fund Ex Rel. Bolton (2013) ca1 21 own cites 5× in case

#20 Cattin v. General Motors Corp. (1992) ca6 27 own cites 17× 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.