Statute treatment: 17 C.F.R. § 230.144

Ranked leading cases interpreting this statute, drawn from 467 citation events across 214 distinct cases.

467citations total

214distinct interpreting cases

59distinct courts

84citations in last 5y

1975–2026year range

Top 20 leading cases

#1 Securities & Exchange Commission v. M & a West Inc. (2008) ca9 31 own cites 21× in case

#2 United States Securities & Exchange Commission v. Sierra Brokerage Services, Inc. (2013) ca6 206 own cites 5× in case

#3 U.S. Securities & Exchange Commission v. Universal Express, Inc. (2007) nysd 48 own cites 8× in case

#4 ESTATE OF DAVIS v. COMMISSIONER (1998) tax 93 own cites 5× in case

#5 United States Securities & Exchange Commission v. Verdiramo (2011) nysd 15 own cites 12× in case

#6 Sec. & Exch. Comm'n v. Longfin Corp. (2018) ilsd 8 own cites 17× in case

#7 Securities & Exchange Commission v. CMKM Diamonds, Inc. (2013) ca9 130 own cites 3× in case

#8 Jackie L. And Janet G. McDonald v. Commissioner of Internal Revenue (1985) ca5 55 own cites 4× in case

#9 United States v. James L. Diamond (1992) ca10 55 own cites 4× in case

#10 Oppenheimer Fund, Inc. v. Sanders (1978) scotus 2,281 own cites 1× in case

#11 Securities & Exchange Commission v. Esposito (2017) mad 29 own cites 5× in case

#12 Securities & Exchange Commission v. Kern (2005) ca2 59 own cites 9× in case

#13 Wonsover v. Securities & Exchange Commission (2000) cadc 38 own cites 4× in case

#14 Skycom Corporation and Gerald M. Walters v. Telstar Corporation (1987) ca7 160 own cites 2× in case

#15 Estate of Gilford v. Commissioner (1987) tax 158 own cites 2× in case

#16 In re Initial Public Offering Securities Litigation (2004) nysd 58 own cites 3× in case

#17 Holman v. Comm'r (2008) tax 33 own cites 4× in case

#18 United States Securities & Exchange Commission v. Sierra Brokerage Services Inc. (2009) ohsd 20 own cites 5× in case

#19 Oberly v. Kirby (1991) del 87 own cites 2× in case

#20 Estate of Jung v. Commissioner (1993) tax 84 own cites 2× 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.