Statute treatment: 26 U.S.C. § 1152a

Ranked leading cases interpreting this statute, drawn from 29 citation events across 26 distinct cases.

29citations total

26distinct interpreting cases

11distinct courts

0citations in last 5y

1935–1940year range

Top 20 leading cases

#1 Marx v. United States (1936) ca8 50 own cites 1× in case

#2 United Cigar Whelan Stores Corp. v. United States (1940) ca9 14 own cites 2× in case

#3 Sims v. Rives (1936) cadc 38 own cites 1× in case

#4 Hall v. United States (1940) ca10 20 own cites 1× in case

#5 United States v. Kind (1937) ca2 19 own cites 1× in case

#6 Wheeler v. United States (1935) ca5 11 own cites 1× in case

#7 Hysler v. United States (1936) ca5 9 own cites 1× in case

#8 Wolstein v. United States (1935) ca8 6 own cites 1× in case

#9 Fleisher v. United States (1937) ca6 17 own cites 1× in case

#10 States v. Silva (1940) ca2 3 own cites 1× in case

#11 West v. United States (1940) ca5 3 own cites 1× in case

#12 United States v. Goldsmith (1937) ca2 14 own cites 1× in case

#13 Diehl v. United States (1938) ca8 9 own cites 1× in case

#14 United States v. Zager (1936) mdd 8 own cites 1× in case

#15 United States v. Sarro (1936) nyed 3 own cites 2× in case

#16 Scher v. United States (1938) ca6 6 own cites 1× in case

#17 United States v. David (1939) ca7 6 own cites 1× in case

#18 Herson v. United States (1935) cadc 4 own cites 1× in case

#19 Rodriguez v. United States (1935) ca5 4 own cites 1× in case

#20 United States v. One 1935 Model Pontiac Sedan Automobile, Motor No. 6-11834 (1936) kywd 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.