26 U.S.C. § 2614
Section 2614 · Omitted]
Applied in 17 court decisions — leading case Brown & Williamson, Ltd. v. United States (1982)
Most recently applied in Dollar v. Smithway Motor Xpress, Inc. (April 2011)
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.