Statute treatment: 26 U.S.C. § 7520

Ranked leading cases interpreting this statute, drawn from 38 citation events across 19 distinct cases.

38citations total

19distinct interpreting cases

12distinct courts

0citations in last 5y

1992–2020year range

Top 16 leading cases

#1 Cook v. Commissioner of the Internal Revenue Service (2003) ca5 27 own cites 7× in case

#2 Commissioner v. Estate of Hubert (1997) scotus 26 own cites 2× in case

#3 In Re Estate of Hjersted (2008) kan 25 own cites 2× in case

#4 Anthony v. United States (2008) ca5 21 own cites 2× in case

#5 Estate of Cyril I. Magnin, Deceased Donald Isaac Magnin v. Commissioner of Internal Revenue (1999) ca9 36 own cites 1× in case

#6 Rosa Shackleford, Personal Representative of the Estate of Thomas J. Shackleford, Deceased v. United States (2001) ca9 32 own cites 1× in case

#7 Estate of Paul C. Gribauskas, Deceased, Roy L. Gribauskas, Co-Executor, Carol Beauparlant, Co-Executor v. Commissioner of Internal Revenue (2003) ca2 24 own cites 1× in case

#8 Judith Badgley v. United States (2020) ca9 16 own cites 1× in case

#9 United States v. Blakeman ex rel. Estate of Blakeman (1992) ca5 5 own cites 6× in case

#10 In Re Estate of Ricci (2003) me 12 own cites 1× in case

#11 Rebecca K. Crown Income Charitable Fund, Arie S. Crown v. Commissioner of Internal Revenue (1993) ca7 7 own cites 1× in case

#12 Antonucci v. Antonucci (2016) connappct 7 own cites 2× in case

#13 In re the Estate of Hjersted (2006) kanctapp 5 own cites 2× in case

#14 Davis Ex Rel. Estate of Freeman v. United States (2007) nhd 2 own cites 1× in case

#15 Lowe v. Kaspar-Wells (In Re Wells) (2011) txwb 2 own cites 1× in case

#16 Davis v. United States (2005) nhd 1 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.