Statute treatment: 26 U.S.C.A. § 23

Ranked leading cases interpreting this statute, drawn from 994 citation events across 766 distinct cases.

994citations total

766distinct interpreting cases

76distinct courts

0citations in last 5y

1934–2003year range

Top 20 leading cases

#1 McAdams v. Commissioner of Internal Revenue (1952) ca5 45 own cites 4× in case

#2 Winmill v. Commissioner of Internal Revenue (1937) ca2 11 own cites 8× in case

#3 Fred N. Acker v. Commissioner of Internal Revenue (1958) ca6 97 own cites 2× in case

#4 Cecil v. Commissioner of Internal Revenue (1939) ca4 36 own cites 3× in case

#5 First Nat. Bank of Kansas City v. Nee (1951) ca1 21 own cites 4× in case

#6 Baer v. Commissioner of Internal Revenue (1952) ca8 72 own cites 2× in case

#7 Lorenzo Alvary v. United States (1962) ca2 70 own cites 2× in case

#8 Brown v. United States (1938) ca3 13 own cites 5× in case

#9 Universal Oil Products Co. v. Campbell (United States, Intervenor) (Two Cases) (1950) ca7 62 own cites 2× in case

#10 Dayton Co. v. Commissioner of Internal Revenue (1937) ca8 17 own cites 4× in case

#11 Kales v. Commissioner (1939) ca6 27 own cites 3× in case

#12 Hotel Kingkade v. Commissioner of Internal Revenue (1950) ca10 57 own cites 2× in case

#13 The John Danz Charitable Trust v. Commissioner of Internal Revenue (1956) ca9 57 own cites 2× in case

#14 H. S. D. Co. v. Kavanagh, Collector of Internal Revenue (1951) ca6 55 own cites 2× in case

#15 Emil Usibelli and Rose P. Usibelli v. Commissioner of Internal Revenue (1955) ca9 25 own cites 3× in case

#16 Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal Revenue (1957) ca2 271 own cites 1× in case

#17 Commissioner of Internal Revenue v. Philadelphia Transp. Co. (1949) ca3 51 own cites 2× in case

#18 Commissioner of Internal Rev. v. F. & R. Lazarus & Co. (1939) ca6 15 own cites 4× in case

#19 Mayson Mfg. Co. v. Commissioner of Internal Revenue (1949) ca6 236 own cites 1× in case

#20 Omaha Nat. Bank v. Commissioner of Internal Revenue (1950) ca8 45 own cites 2× 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.