Statute treatment: 26 U.S.C. § 677

Ranked leading cases interpreting this statute, drawn from 40 citation events across 28 distinct cases.

40citations total

28distinct interpreting cases

20distinct courts

0citations in last 5y

1961–2017year range

Top 20 leading cases

#1 C. P. And Helen Brooke v. United States (1972) ca9 25 own cites 4× in case

#2 William E. Neely and Irene R. Neely v. United States (1985) ca9 58 own cites 2× in case

#3 United States v. Staniford A. Sorrentino (1984) ca1 71 own cites 1× in case

#4 In the Matter of Richard L. Kochell, Debtor. Appeal of United States of America (1986) ca7 33 own cites 1× in case

#5 Athanasius Y. Samuel v. Commissioner of Internal Revenue (1962) ca1 30 own cites 1× in case

#6 Smith v. United States (In Re Holywell Corp.) (1988) flsb 6 own cites 3× in case

#7 Ahern v. Thomas (1999) conn 27 own cites 1× in case

#8 Gerald W. Ray, Trustee and Personal Representative of the Estate of David L. Ray v. United States (1985) ca9 22 own cites 1× in case

#9 Harold O. Fulp, Jr. v. Nancy A. Gilliland (2013) ind 20 own cites 1× in case

#10 Brooke v. United States (1969) mtd 7 own cites 2× in case

#11 In Re Sonner (1985) vaeb 7 own cites 2× in case

#12 Stern v. United States (1983) nvd 15 own cites 1× in case

#13 Duffy v. United States (1972) ohsd 5 own cites 2× in case

#14 F. Paul Duffy and Virginia H. Duffy v. United States (1973) ca6 5 own cites 2× in case

#15 Daley v. Secretary of the Executive Office of Health and Human Services (2017) mass 10 own cites 1× in case

#16 In RE MARRIAGE OF GROHMANN v. Grohmann (1995) wis 10 own cites 1× in case

#17 DePinto v. United States (1976) azd 8 own cites 1× in case

#18 Martin v. MacHiz (1966) mdd 8 own cites 1× in case

#19 Lazarus v. Commissioner (1975) ca9 11 own cites 2× in case

#20 Morrill v. United States (1964) med 7 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.