Statute treatment: 26 U.S.C. § 414

Ranked leading cases interpreting this statute, drawn from 629 citation events across 328 distinct cases.

629citations total

328distinct interpreting cases

124distinct courts

30citations in last 5y

1978–2025year range

Top 20 leading cases

#1 Torres v. Torres (2003) haw 22 own cites 25× in case

#2 Rohrbeck v. Rohrbeck (1989) md 172 own cites 7× in case

#3 United States v. Vogel Fertilizer Co. (1982) scotus 382 own cites 4× in case

#4 Gendreau v. Gendreau (In Re Gendreau) (1996) bap9 15 own cites 18× in case

#5 Stamm v. Stamm (2005) alacivapp 23 own cites 8× in case

#6 Carolyn J. Guilzon, Individually and as of the Estate of Edward J. Guilzon, Deceased v. Commissioner of Internal Revenue (1993) ca5 46 own cites 5× in case

#7 Quijano v. Quijano (2011) texapp 41 own cites 5× in case

#8 Mary Smith v. Regional Transit Authority, e (2016) ca5 249 own cites 2× in case

#9 Parker v. Parker (1994) miss 31 own cites 5× in case

#10 In Re Marriage of Vernon (1993) illappct 40 own cites 4× in case

#11 United States v. Francis Taylor, Mary E. Taylor (2003) ca8 17 own cites 6× in case

#12 Kerr v. Waddell (1995) arizctapp 4 own cites 19× in case

#13 George v. United States (1994) uscfc 8 own cites 10× in case

#14 Mary Anne Rowe v. Charles S. Rowe (1997) vactapp 111 own cites 2× in case

#15 Ferguson v. Ferguson (1994) miss 733 own cites 1× in case

#16 May v. May (1990) moctapp 43 own cites 3× in case

#17 United Food and Commercial Workers Union v. Progressive Supermarkets (1986) njd 40 own cites 3× in case

#18 Trustees of the Plumbers & Pipefitters National Pension Fund v. Plumbing Services, Inc. (2015) ca4 458 own cites 1× in case

#19 McCoy v. Feinman (2002) ny 443 own cites 1× in case

#20 Wilson v. Wilson (1994) vactapp 31 own cites 3× 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.