28 U.S.C. § 7430 — Statute Treatment

Statute treatment: 28 U.S.C. § 7430

Ranked leading cases interpreting this statute, drawn from 9 citation events across 7 distinct cases.
9citations total
7distinct interpreting cases
6distinct courts
0citations in last 5y
1991–2006year range
Top 6 leading cases
#1 Wilkerson v. United States (1995) ca5 69 own cites 2× in case
#2 Abernathy v. United States (In Re Abernathy) (1993) ilnb 18 own cites 1× in case
#3 United States v. Sam Ellis Stores, Inc. (1991) casd 13 own cites 1× in case
#4 In Re Hudson (2006) nynb 4 own cites 1× in case
#5 Estate of Rao v. United States (1997) nysd 2 own cites 1× in case
#6 United States v. Kolb (1993) ilnd 2 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.