Statute treatment: C.F.R. § 1.162

Ranked leading cases interpreting this statute, drawn from 37 citation events across 32 distinct cases.

37citations total

32distinct interpreting cases

19distinct courts

2citations in last 5y

1964–2023year range

Top 20 leading cases

#1 David B. Shaev v. Lawrence Saper Alan B. Abramson David Altschiller Joseph Grayzel, M.D. George Heller Arno Nash Datascope Corp (2003) ca3 37 own cites 2× in case

#2 Clougherty Packing Company v. Commissioner of Internal Revenue (1987) ca9 83 own cites 1× in case

#3 Rust Communications Group, Inc. v. United States (1990) cc 61 own cites 1× in case

#4 Haffner's Service Stations, Inc. v. Commissioner (2003) ca1 13 own cites 2× in case

#5 David J. And Anne M. Weissman v. Commissioner of Internal Revenue (1984) ca2 32 own cites 1× in case

#6 Fresenius Medical Care Holdings, Inc. v. United States (2014) ca1 6 own cites 3× in case

#7 Interstate Drop Forge Company, a Corporation v. Commissioner of Internal Revenue (1964) ca7 28 own cites 1× in case

#8 Conopco, Inc. v. United States (2009) ca3 23 own cites 1× in case

#9 Talley Industries Inc. Consolidated Subsidiaries v. Commissioner Internal Revenue Service (1997) ca9 21 own cites 1× in case

#10 Robert Freedman v. Sumner Redstone (2014) ca3 19 own cites 1× in case

#11 Colt Industries, Inc., Plaintiff/cross-Appellant v. The United States (1989) cafc 18 own cites 1× in case

#12 Stearns-Roger Corp., Inc. v. United States (1984) cod 17 own cites 1× in case

#13 The Mason and Dixon Lines, Incorporated v. United States (1983) ca6 15 own cites 1× in case

#14 Rensselaer Polytechnic Institute v. Commissioner of Internal Revenue (1984) ca2 12 own cites 1× in case

#15 Caruso v. United States (1964) njd 11 own cites 1× in case

#16 United Dairy Farmers, Inc. v. United States (2001) ca6 10 own cites 1× in case

#17 Putnam v. United States (1994) ca5 9 own cites 1× in case

#18 Roland J. Hymel, Jr. And Mary Ann Hymel v. Commissioner of Internal Revenue (1986) ca5 6 own cites 1× in case

#19 Nick Kikalos and Helen Kikalos v. United States (2005) ca7 6 own cites 1× in case

#20 Trucks, Inc. v. United States (1984) ned 6 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.