Statute treatment: 26 U.S.C. § 992

Ranked leading cases interpreting this statute, drawn from 17 citation events across 10 distinct cases.

17citations total

10distinct interpreting cases

8distinct courts

0citations in last 5y

1985–2015year range

Top 9 leading cases

#1 Cwt Farms, Inc. And Cwt International, Inc. v. Commissioner of Internal Revenue (1985) ca11 107 own cites 6× in case

#2 Boeing Co. v. United States (2003) scotus 35 own cites 2× in case

#3 Melikian v. Corradetti (1986) ca3 20 own cites 1× in case

#4 L & F International Sales Corporation v. United States (1990) ca9 16 own cites 1× in case

#5 Melikian v. Corradetti (1986) ca3 70 own cites 1× in case

#6 United States v. Fonseca (1988) alsd 9 own cites 1× in case

#7 United States v. Diaz (1988) alsd 8 own cites 1× in case

#8 Bank of America, N.A. ex rel. Estate of Pethinaidu v. Veluchamy (2015) ilnd 6 own cites 1× in case

#9 Computervision Corp. v. United States (2004) uscfc 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.