Statute treatment: 26 U.S.C. § 9503

Ranked leading cases interpreting this statute, drawn from 19 citation events across 14 distinct cases.

19citations total

14distinct interpreting cases

10distinct courts

7citations in last 5y

1985–2022year range

Top 9 leading cases

#1 Trustees of the Trism Liquidating Trust v. Internal Revenue Service (In Re Trism, Inc.) (2004) bap8 13 own cites 2× in case

#2 Delek US Holdings, Inc. v. United States (2022) ca6 12 own cites 2× in case

#3 In Re Oklahoma Department of Transportation (2003) okla 18 own cites 1× in case

#4 Sunoco, Inc. v. United States (2018) cafc 10 own cites 1× in case

#5 Halliburton Co. v. United States (1985) txnd 6 own cites 1× in case

#6 Nevada v. Department of Energy (2005) cadc 15 own cites 1× in case

#7 R.J. Reynolds Tobacco Co. v. Shewry (2004) ca9 9 own cites 1× in case

#8 Exxon Mobil v. United States (2022) ca5 1 own cites 2× in case

#9 R.J. Reynolds Tobacco Co. v. Shewry (2004) ca9 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.