Statute treatment: 26 U.S.C. § 1341

Ranked leading cases interpreting this statute, drawn from 275 citation events across 90 distinct cases.

275citations total

90distinct interpreting cases

44distinct courts

22citations in last 5y

1961–2022year range

Top 20 leading cases

#1 Jess Kraft and Barbara Kraft v. United States (1993) ca6 133 own cites 16× in case

#2 Texaco Inc. v. United States (2008) ca9 20 own cites 11× in case

#3 Pennzoil-Quaker State Co. v. United States (2008) cafc 12 own cites 14× in case

#4 Dominion Resources, Incorporated v. United States (2000) ca4 38 own cites 6× in case

#5 Alcoa, Inc. v. United States (2007) ca3 80 own cites 4× in case

#6 Robb Evans & Associates, LLC v. United States (2017) ca1 32 own cites 6× in case

#7 Marshall M. Chernin Ida Raye Chernin, Cross-Appellants/appellees v. United States of America, Appellant/cross-Appellee (1998) ca8 38 own cites 5× in case

#8 Dugger v. State ex rel. Oklahoma Tax Commission (1992) okla 38 own cites 4× in case

#9 Hillsboro National Bank v. Commissioner (1983) scotus 171 own cites 2× in case

#10 Glen D. Wood, Karen Kraak Wood, and Karen Eslinger Wood v. United States (1989) ca5 36 own cites 4× in case

#11 Steffen v. United States (2021) cafc 23 own cites 5× in case

#12 Florida Progress Corp. v. Commissioner of Internal Revenue (2003) ca11 14 own cites 5× in case

#13 Batchelor-Robjohns v. United States (2015) ca11 17 own cites 12× in case

#14 Herman E. And Mary E. McKinney v. United States (1978) ca5 27 own cites 3× in case

#15 Sydney R. Prince, III and Gage Bush Englund, as Co-Executors of the Estate of Margaret G. Bush v. United States (1980) ca5 20 own cites 3× in case

#16 Albert L. Shipley, Jr. And Evelyn Needham, Formerly Shipley v. United States (1979) ca9 12 own cites 3× in case

#17 Estate of Smith v. Commissioner (1998) tax 22 own cites 2× in case

#18 Steffen v. United States (In Re Steffen) (2006) flmd 4 own cites 7× in case

#19 Reynolds Metals Co. v. United States (2005) vaed 7 own cites 4× in case

#20 Eugene Van Cleave and Carol Van Cleave v. United States (1983) ca6 17 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.