Statute treatment: 26 U.S.C. § 636

Ranked leading cases interpreting this statute, drawn from 67 citation events across 52 distinct cases.

67citations total

52distinct interpreting cases

21distinct courts

25citations in last 5y

1971–2025year range

Top 16 leading cases

#1 Gibson Products Co. Kell Blvd. v. United States (1981) ca5 72 own cites 3× in case

#2 Paul P. Brountas v. Commissioner of Internal Revenue, Paul P. And Lynn T. Brountas v. Commissioner of Internal Revenue (1982) ca1 78 own cites 2× in case

#3 Crc Corporation v. Commissioner of Internal Revenue. Crc Corporation v. Commissioner of Internal Revenue (1982) ca3 61 own cites 2× in case

#4 Feldman v. Pioneer Petroleum, Inc. (1985) okwd 10 own cites 3× in case

#5 Finley W. Holbrook and Faith Holbrook v. Commissioner of Internal Revenue (1971) ca5 13 own cites 2× in case

#6 H.J. Freede Josephine W. Freede Roger S. Folsom and Mary M. Folsom v. Commissioner of Internal Revenue (1989) ca10 8 own cites 2× in case

#7 C.B. And Ida N. Christie v. United States (1971) ca5 20 own cites 1× in case

#8 Cullen v. EH Friedrich Co., Inc. (1995) mad 19 own cites 1× in case

#9 Dorchester Gas Producing Company v. Federal Energy Regulatory Commission (1978) ca5 7 own cites 2× in case

#10 Wells v. Merit Life Insurance (2009) ded 11 own cites 1× in case

#11 Carr Staley, Inc. v. United States (1974) ca5 10 own cites 1× in case

#12 Thomas v. RIJOS (2011) vid 4 own cites 2× in case

#13 Richard M. And Brenda R. Yates v. Commissioner of Internal Revenue (1991) ca10 6 own cites 1× in case

#14 True v. United States (1986) wyd 2 own cites 1× in case

#15 Chevron Oil Co. v. United States (1973) cc 2 own cites 1× in case

#16 The Producers Supply & Tool Company, Plaintiff-Appellant-Cross-Appellee v. The United States of America, Defendant-Appellee-Cross-Appellant (1972) ca5 1 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.