Treas. Reg. § 25.2502-2 — Statute Treatment

Statute treatment: Treas. Reg. § 25.2502-2

Ranked leading cases interpreting this statute, drawn from 6 citation events across 5 distinct cases.
6citations total
5distinct interpreting cases
4distinct courts
1citations in last 5y
1967–2023year range
Top 3 leading cases
#1 Murray v. United States (1982) cc 26 own cites 2× in case
#2 United States v. Birnie Davenport, Gordon E. Davenport (2007) ca5 81 own cites 1× in case
#3 Commonwealth v. O'TOOLE (1967) mass 14 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.