Statute treatment: 26 U.S.C. § 5841

Ranked leading cases interpreting this statute, drawn from 883 citation events across 675 distinct cases.

883citations total

675distinct interpreting cases

81distinct courts

104citations in last 5y

1957–2026year range

Top 20 leading cases

#1 Haynes v. United States (1968) scotus 599 own cites 6× in case

#2 United States v. Freed (1971) scotus 674 own cites 4× in case

#3 United States v. Oscar Rosa, Vincent Lopez, Ricardo Rodriguez, Hector Hernandez, and Armando Velasquez (1993) ca2 363 own cites 2× in case

#4 Charles Benton Russell v. United States (1962) ca9 62 own cites 4× in case

#5 United States v. Alfred Earl Harflinger (1971) ca8 118 own cites 3× in case

#6 United States v. Thomas Edward Uzenski (2006) ca4 106 own cites 3× in case

#7 United States v. Black (2000) ca10 103 own cites 3× in case

#8 United States v. Ressam (2012) ca9 163 own cites 2× in case

#9 United States v. Introcaso (2007) ca3 31 own cites 4× in case

#10 United States v. Roger Eugene Gresham (1997) ca5 108 own cites 2× in case

#11 United States v. Serafin (2009) ca10 45 own cites 3× in case

#12 Ivan L. Deckard v. United States (1967) ca8 24 own cites 4× in case

#13 United States v. John T. Martin (1998) ca7 93 own cites 2× in case

#14 United States v. James Thomas Crowder (1995) ca6 83 own cites 2× in case

#15 United States v. Daniel Clement Jones (1992) ca4 80 own cites 2× in case

#16 United States v. Russell Partington (1994) ca6 69 own cites 2× in case

#17 United States v. McGill (2010) ca11 19 own cites 4× in case

#18 United States v. Marshall L. Zeidman (1971) ca7 30 own cites 3× in case

#19 United States v. Michel (2006) ca10 66 own cites 2× in case

#20 United States v. Earl Russell Bonds (1970) ca8 29 own cites 3× 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.