Statute treatment: Treas. Reg. § 1.61-3

Ranked leading cases interpreting this statute, drawn from 28 citation events across 24 distinct cases.

28citations total

24distinct interpreting cases

10distinct courts

13citations in last 5y

1977–2025year range

Top 12 leading cases

#1 In Re Grace Lilly, Debtor. Grace Lilly v. Internal Revenue Service, in Re Grace Lilly, Debtor. Grace Lilly v. Internal Revenue Service (1996) ca4 21 own cites 2× in case

#2 Huffman v. Commissioner (2008) ca6 32 own cites 1× in case

#3 Beamer v. Franchise Tax Board (1977) cal 10 own cites 2× in case

#4 Subaru-Isuzu Automotive, Inc. v. Indiana Department of State Revenue (2003) indtc 7 own cites 2× in case

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

#6 MCA, Inc. v. Franchise Tax Board (1981) calctapp 5 own cites 1× in case

#7 Consolidation Coal Co. v. Indiana Department of State Revenue (1989) indtc 3 own cites 1× in case

#8 Robinson v. Franchise Tax Board (1981) calctapp 3 own cites 1× in case

#9 Transupport, Incorporated v. Commissioner of IRS (2018) ca1 3 own cites 1× in case

#10 Patients Mutual Assistance v. Cir (2021) ca9 7 own cites 1× in case

#11 Pennzoil-quaker State Co. & Subsidiaries v. United States (2004) uscfc 7 own cites 1× in case

#12 Ohio Periodical Distributors, Inc. v. Commissioner Of Internal Revenue (1997) ca6 1 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.