Statute treatment: 26 U.S.C. § 752

Ranked leading cases interpreting this statute, drawn from 58 citation events across 37 distinct cases.

58citations total

37distinct interpreting cases

18distinct courts

0citations in last 5y

1971–2018year range

Top 20 leading cases

#1 Commissioner v. Tufts (1983) scotus 301 own cites 4× in case

#2 Stephen Babin Betty Boehm Babin v. Commissioner of Internal Revenue (1994) ca6 63 own cites 3× in case

#3 Stobie Creek Investments LLC v. United States (2010) cafc 108 own cites 2× in case

#4 Klamath Strategic Investment Fund Ex Rel. St. Croix Ventures v. United States (2009) ca5 100 own cites 2× in case

#5 Crc Corporation v. Commissioner of Internal Revenue. Crc Corporation v. Commissioner of Internal Revenue (1982) ca3 61 own cites 2× in case

#6 Southgate Master Fund, L.L.C. Ex Rel. Montgomery Capital Advisors, LLC v. United States (2011) ca5 58 own cites 2× in case

#7 Jade Trading, LLC v. United States (2005) uscfc 9 own cites 5× in case

#8 Ernest J. Saviano and Margaret Saviano v. Commissioner of Internal Revenue (1985) ca7 148 own cites 1× in case

#9 Paul P. Brountas v. Commissioner of Internal Revenue, Paul P. And Lynn T. Brountas v. Commissioner of Internal Revenue (1982) ca1 78 own cites 1× in case

#10 Gibson Products Co. Kell Blvd. v. United States (1981) ca5 72 own cites 1× in case

#11 Marriott International Resorts, L.P. v. United States (2004) uscfc 10 own cites 3× in case

#12 American Boat Co., LLC v. United States (2009) ca7 53 own cites 1× in case

#13 Marriott International Resorts, L.P., and Marriott International Jbs Corporation v. United States (2006) cafc 40 own cites 1× in case

#14 Sala v. United States (2008) cod 7 own cites 3× in case

#15 Urban Hotel Development Co. v. President Development Group, L.C. (2008) ca8 32 own cites 1× in case

#16 CC & F Western Operations Ltd. Partnership v. Commissioner (2001) ca1 25 own cites 1× in case

#17 Fidelity International Currency Advisor a Fund, LLC v. United States (2010) mad 24 own cites 1× in case

#18 NPR Investments, L.L.C. Ex Rel. Roach v. United States (2014) ca5 19 own cites 1× in case

#19 Marriott International Resorts, L.P. v. United States (2004) uscfc 17 own cites 1× in case

#20 Estate of Michael Newman, Deceased, Sidney Newman, and Alice Newman, and Alice Newman v. Commissioner of Internal Revenue (1991) ca2 13 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.