Statute treatment: 26 U.S.C. § 6201

Ranked leading cases interpreting this statute, drawn from 323 citation events across 231 distinct cases.

323citations total

231distinct interpreting cases

78distinct courts

37citations in last 5y

1959–2025year range

Top 20 leading cases

#1 Snyder & Associates Acquisitions LLC v. United States (2017) ca9 85 own cites 10× in case

#2 Laing v. United States (1976) scotus 250 own cites 4× in case

#3 Seven-Sky v. Holder (2011) cadc 42 own cites 8× in case

#4 United States v. Fior D'Italia, Inc. (2002) scotus 183 own cites 4× in case

#5 Hibbs v. Winn (2004) scotus 659 own cites 2× in case

#6 United States v. Euge (1980) scotus 190 own cites 2× in case

#7 In Re: Stuart Becker, Debtor. Stuart Becker, Debtor-Appellant v. Internal Revenue Service (2005) ca2 36 own cites 4× in case

#8 George A. Murray v. Commissioner of Internal Revenue (1994) ca7 30 own cites 4× in case

#9 Congress Talcott Corporation v. Gabriel Gruber Lawrence Herman United States of America (1993) ca3 28 own cites 4× in case

#10 Marlin Arford Wanda Arford v. United States (1991) ca9 103 own cites 2× in case

#11 Raymond E. And Dorothy J. O'Bryant v. United States (1995) ca7 82 own cites 2× in case

#12 United States v. Galletti (2004) scotus 75 own cites 2× in case

#13 Phillip Duncan Bronson v. United States (1995) cafc 45 own cites 2× in case

#14 Cathy Miller Hardy v. Commissioner of Internal Revenue (1999) ca9 206 own cites 1× in case

#15 Standing Akimbo, LLC v. United States (2020) ca10 39 own cites 2× in case

#16 Clark v. United States (1995) ca1 37 own cites 2× in case

#17 High Desert Relief, Inc. v. United States (2019) ca10 32 own cites 2× in case

#18 In Re William C. Hindenlang, Debtor. United States of America v. William C. Hindenlang (1999) ca6 126 own cites 1× in case

#19 Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United States (1992) ca1 126 own cites 1× in case

#20 Rodriguez v. United States (1986) ilnd 29 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.