Statute treatment: 26 U.S.C. § 419

Ranked leading cases interpreting this statute, drawn from 44 citation events across 17 distinct cases.

44citations total

17distinct interpreting cases

13distinct courts

10citations in last 5y

1994–2024year range

Top 10 leading cases

#1 Curcio v. Comm'r of Internal Revenue (2012) ca2 21 own cites 4× in case

#2 Parker-Hannifin Corporation v. Commissioner of Internal Revenue (1998) ca6 12 own cites 5× in case

#3 Custom Radio Corp., Custom Management Group, Inc., Richard Yarger and Robert O'Brien v. Actuaries & Benefit Consultants, Inc., and John M. Fogle (2013) indctapp 4 own cites 9× in case

#4 General Signal Corporation, and Subsidiaries v. Commissioner of Internal Revenue (1998) ca2 11 own cites 3× in case

#5 United States v. Carpenter (2016) ctd 17 own cites 1× in case

#6 Cng Transmission Management Veba v. United States (2009) cafc 4 own cites 3× in case

#7 Miller v. Mellon Long Term Disability Plan (2010) pawd 11 own cites 1× in case

#8 Harry A. Wellons, Jr., M.D., S.C. v. Commissioner of Internal Revenue (1994) ca7 6 own cites 1× in case

#9 Vig v. Indianapolis Life Insurance (2005) mssd 2 own cites 2× in case

#10 Northrop Corp. Employee Insurance Benefit Plans Master Trust v. United States (2011) uscfc 2 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.