Statute treatment: 26 U.S.C. § 4221

Ranked leading cases interpreting this statute, drawn from 26 citation events across 15 distinct cases.

26citations total

15distinct interpreting cases

10distinct courts

3citations in last 5y

1976–2025year range

Top 14 leading cases

#1 Continental Can Company, Inc. v. Chicago Truck Drivers, Helpers and Warehouse Workers Union (Independent) Pension Fund (1990) ca7 70 own cites 2× in case

#2 United States v. Bailey (1997) ca11 218 own cites 1× in case

#3 Lac Courte Oreilles Band of Lake Superior Chippewa Indians v. United States Internal Revenue Service (1988) ca7 16 own cites 3× in case

#4 United States v. Shellef and Rubenstein (2007) ca2 94 own cites 1× in case

#5 Ammex, Inc. v. United States (2002) uscfc 8 own cites 3× in case

#6 Centra, Inc. And Central Transport, Inc. v. United States (1992) ca6 34 own cites 1× in case

#7 Cyprus Amax Coal Co. v. United States (2000) cafc 116 own cites 1× in case

#8 Ranger Fuel Corp. v. United States (1998) vaed 15 own cites 1× in case

#9 Fitzgerald Truck Parts & Sales LLC v. United States (2025) ca6 2 own cites 3× in case

#10 Ammex, Inc. v. United States (2003) uscfc 2 own cites 3× in case

#11 Venture Coal Sales Co. v. United States (2003) uscfc 4 own cites 1× in case

#12 Confederated Tribes of the Warm Springs Reservation v. Kurtz (1982) ca9 8 own cites 1× in case

#13 Thomasville Automotive Parts, Inc. v. United States (1976) gamd 3 own cites 2× in case

#14 New York v. United States (1994) nynd 1 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.