26 U.S.C. § 6402(a) — Statute Treatment

Statute treatment: 26 U.S.C. § 6402(a)

Ranked leading cases interpreting this statute, drawn from 3 citation events across 3 distinct cases.
3citations total
3distinct interpreting cases
3distinct courts
0citations in last 5y
2006–2016year range
Top 3 leading cases
#1 Maniolos v. United States (2010) nysd 37 own cites 1× in case
#2 Wells Fargo & Company v. United States (2016) cafc 10 own cites 1× in case
#3 In Re Lybrand (2006) arwb 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.