Statute treatment: 26 U.S.C. § 6656

Ranked leading cases interpreting this statute, drawn from 104 citation events across 63 distinct cases.

104citations total

63distinct interpreting cases

43distinct courts

6citations in last 5y

1957–2023year range

Top 20 leading cases

#1 Babcock v. United States (2009) cacd 22 own cites 7× in case

#2 Brewery, Inc. v. United States (1994) ca6 40 own cites 4× in case

#3 Dana Corp. v. United States (1991) ohnd 62 own cites 3× in case

#4 FE Schumacher Co., Inc. v. United States (2004) ohnd 3 own cites 10× in case

#5 In Re Rasbury (1991) alnb 21 own cites 2× in case

#6 Boles Trucking, Inc., Appellee/cross-Appellant v. United States of America, Appellant/cross-Appellee (1996) ca8 68 own cites 1× in case

#7 Consolidated Flooring Services v. United States (1997) uscfc 9 own cites 3× in case

#8 Valen Manufacturing Company v. United States (1996) ca6 50 own cites 1× in case

#9 Bossert v. United States (In Re Bossert) (1996) waeb 8 own cites 3× in case

#10 Fran Corp. v. United States (1999) ca2 41 own cites 1× in case

#11 Diamond Plating Company v. United States (2004) ca7 12 own cites 2× in case

#12 The Purdy Company of Illinois, an Illinois Corporation v. United States (1987) ca7 34 own cites 1× in case

#13 United States v. Brennick (1995) mad 31 own cites 1× in case

#14 Tradex, Inc. v. United States (In Re IML Freight, Inc.) (1986) utb 27 own cites 1× in case

#15 Staff IT, Inc. v. United States (2007) ca5 24 own cites 1× in case

#16 University of Chicago v. United States (2008) ca7 21 own cites 1× in case

#17 Tiffany v. United States (1963) njd 21 own cites 1× in case

#18 Kurio v. United States (1970) txsd 20 own cites 1× in case

#19 Eastern Investment Corp. And Lowen Corporation v. United States (1995) ca10 18 own cites 1× in case

#20 Abrams v. United States (1971) wvsd 16 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.