Statute treatment: 26 U.S.C. § 6502

Ranked leading cases interpreting this statute, drawn from 837 citation events across 465 distinct cases.

837citations total

465distinct interpreting cases

130distinct courts

164citations in last 5y

1957–2026year range

Top 20 leading cases

#1 United States v. Donahue Industries, Inc., Dba Donahue Printing Company, and Rainier National Bank (1990) ca9 41 own cites 12× in case

#2 United States v. Holmes (2013) ca10 20 own cites 12× in case

#3 Elias Kaggen and Rio A. Sferrazza v. Internal Revenue Service and United States of America (1995) ca2 10 own cites 16× in case

#4 Klingshirn v. United States (In Re Klingshirn) (1997) bap6 10 own cites 16× in case

#5 United States v. Rodgers (1983) scotus 798 own cites 2× in case

#6 Markham, etc v. Fay (1996) ca1 70 own cites 4× in case

#7 United States v. Alfano (1999) nyed 31 own cites 4× in case

#8 In Re Dakota Industries, Inc. (1991) sdb 27 own cites 4× in case

#9 United States v. John & Patricia Forma (1994) ca2 78 own cites 2× in case

#10 Vieira v. Gaither (In re Gaither) (2018) scb 11 own cites 6× in case

#11 United States v. Stephen C. Hemmen (1995) ca9 65 own cites 2× in case

#12 United States v. Ahmed Hussein (1999) ca2 65 own cites 2× in case

#13 Gordon v. Harrison (In re Alpha Protective Services, Inc.) (2015) gamb 17 own cites 4× in case

#14 James M. Mullikin v. United States (1992) ca6 23 own cites 3× in case

#15 Brown v. Evanston Bank (In Re Brown) (1991) ilnd 22 own cites 3× in case

#16 United States v. Johnson (2019) ca10 8 own cites 6× in case

#17 United States v. Isley (2004) njd 10 own cites 5× in case

#18 Mukamal v. Citibank N.A. (In re Kipnis) (2016) flsb 13 own cites 4× in case

#19 United States v. Donlon (1973) ded 19 own cites 3× in case

#20 United States v. Isadore Verlinsky, A/K/A Isadore Verlin, and Murray Verlinsky, A/K/A Murray Verlin (1972) ca5 38 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.