Statute treatment: 26 U. S. C. § 4705

Ranked leading cases interpreting this statute, drawn from 726 citation events across 456 distinct cases.

726citations total

456distinct interpreting cases

45distinct courts

0citations in last 5y

1955–2013year range

Top 20 leading cases

#1 United States v. Ewell (1966) scotus 1,185 own cites 10× in case

#2 Minor v. United States (1969) scotus 221 own cites 14× in case

#3 United States v. Charles B. Bradley, Jr. (1972) ca1 74 own cites 8× in case

#4 Allen Levair Jordan and Alvina Lajan Johnson v. United States (1969) ca9 47 own cites 9× in case

#5 David M. Robinson v. United States (1972) cadc 86 own cites 6× in case

#6 United States v. Dominick Sabella and Charles Lacascia (1959) ca2 81 own cites 6× in case

#7 United States v. Morris Garfield Williams, Jr. (1970) ca9 41 own cites 8× in case

#8 Leary v. United States (1969) scotus 1,670 own cites 2× in case

#9 United States v. White (1971) scotus 1,150 own cites 2× in case

#10 Cleveland Burgess v. United States (1970) cadc 111 own cites 4× in case

#11 United States v. Raymond Brown and Steven Liley (1972) ca8 45 own cites 6× in case

#12 United States v. Paul MacDonald (1972) ca1 44 own cites 6× in case

#13 Matthew Ottomano v. United States of America, United States of America v. Matthew Ottomano (1973) ca1 90 own cites 4× in case

#14 United States v. Calvin Clark (1970) ca3 46 own cites 5× in case

#15 Bradley v. United States (1973) scotus 260 own cites 2× in case

#16 Minor v. United States (1993) dc 22 own cites 6× in case

#17 United States v. Jose Avalos and Rudolfo Castrillon (1976) ca5 172 own cites 2× in case

#18 Arnold Gates v. United States of America, Felix Melian v. United States (1975) ca7 37 own cites 4× in case

#19 Sours v. State (1980) mo 161 own cites 2× in case

#20 Joseph E. Lewis v. United States (1964) cadc 35 own cites 4× 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.