26 U.S.C. § 7802 — Statute Treatment

Statute treatment: 26 U.S.C. § 7802

Ranked leading cases interpreting this statute, drawn from 11 citation events across 8 distinct cases.
11citations total
8distinct interpreting cases
6distinct courts
0citations in last 5y
1969–2007year range
Top 6 leading cases
#1 King David and Virginia C. David v. Sheldon Cohen (1969) cadc 29 own cites 1× in case
#2 Granse v. United States (1995) mnd 8 own cites 2× in case
#3 In Re Fleming (2000) flmb 5 own cites 1× in case
#4 In Re Harrison (1994) ohsb 4 own cites 1× in case
#5 United States v. Langert (1995) mnd 2 own cites 2× in case
#6 Schibilsky v. United States, Department of the Treasury, Internal Revenue Service (In Re Schibilsky) (1995) ganb 3 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.