26 U.S.C. § 1000
Section 1000 · Reserved]
Applied in 69 court decisions — leading case The Central Trust Company and Albert E. Heekin, Jr., Co-Executors of the Estate of Albert E. Heekin, Deceased v. The United States. Katharine Heekin Herrlinger, James R. Heekin, Jr., and the Central Trust Company, Executors Under the Will of James J. Heekin, Deceased v. The United States. The Central Trust Company, Successor and Trustee Under the Will of Alma R. Heekin, Deceased v. The United States (1962)
Most recently applied in Irvine v. United States (June 1991)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.