Statute treatment: 26 U.S.C. § 66

Ranked leading cases interpreting this statute, drawn from 60 citation events across 24 distinct cases.

60citations total

24distinct interpreting cases

11distinct courts

5citations in last 5y

1988–2025year range

Top 15 leading cases

#1 Cathy Miller Hardy v. Commissioner of Internal Revenue (1999) ca9 206 own cites 4× in case

#2 Bobbie J. Roberts v. Commissioner of Internal Revenue (1988) ca5 39 own cites 4× in case

#3 Denise Mannella v. Commissioner IRS (2011) ca3 11 own cites 5× in case

#4 Christensen v. Commissioner (2008) ca9 12 own cites 2× in case

#5 Estate of Abraham v. Commissioner (2005) ca1 29 own cites 1× in case

#6 United States v. Melot (Billy) (2014) ca10 6 own cites 3× in case

#7 Sophie A. Szopa v. United States (2006) ca7 17 own cites 1× in case

#8 Thomas v. Burke (In Re Burke) (1993) txeb 6 own cites 2× in case

#9 Margaret Wiksell v. Commissioner of Internal Revenue (1996) ca9 14 own cites 1× in case

#10 United States v. Richard Tilford (2016) ca5 9 own cites 1× in case

#11 United States v. Lebeau (2018) casd 2 own cites 4× in case

#12 David v. Idaho State Tax Commission (2010) idaho 3 own cites 2× in case

#13 Cooper v. United States ex rel. Commissioner of Internal Revenue Service (2007) txnd 1 own cites 4× in case

#14 Audio Investments v. Robertson (2002) scd 2 own cites 1× in case

#15 Hiramanek v. Hiramanek (2014) ca9 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.