26 U.S.C. § 4901 — Statute Treatment

Statute treatment: 26 U.S.C. § 4901

Ranked leading cases interpreting this statute, drawn from 25 citation events across 18 distinct cases.
25citations total
18distinct interpreting cases
14distinct courts
0citations in last 5y
1958–1984year range
Top 14 leading cases
#1 Louis Sager Hunsucker, Jr. v. Robert L. Phinney, District Director of Internal Revenue (1974) ca5 116 own cites 1× in case
#2 United States v. Four (4) Pinball MacHines (1977) hid 5 own cites 6× in case
#3 United States v. One 1965 Buick, Etc., Wilbur Dean and Delores Dean, Claimants-Appellants (1968) ca6 51 own cites 1× in case
#4 United States of America, Libelant-Appellee v. United States Coin and Currency in the Amount of $8,674.00, Donaldangelini, Claimant-Appellant (1968) ca7 43 own cites 1× in case
#5 United States v. Meger Sigal, United States of America v. Abe Rabinovitz (1965) ca3 38 own cites 1× in case
#6 Gerald Voglino and P. Russell Willett, Owners and of Five (5) Coin-Operated Gaming Devices and Contents ($63.75) v. United States (1958) ca4 9 own cites 2× in case
#7 Silbert v. United States (1968) mdd 21 own cites 1× in case
#8 United States v. Five (5) Coin-operated Gaming Devices (1965) vawd 5 own cites 1× in case
#9 United States v. Riccio (1968) ilnd 3 own cites 1× in case
#10 United States v. One Bally Pinball Machine (1964) southcarolinaed 2 own cites 2× in case
#11 United States v. Ten Coin-Operated Gaming Devices (1975) wvnd 1 own cites 1× in case
#12 United States v. One 1957 Ford Tudor Fairlane Victoria (1958) mdd 1 own cites 1× in case
#13 United States v. Menk (1966) insd 1 own cites 1× in case
#14 Joseph Decesare and Ralph Blackburn v. United States (1966) ca5 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.