Statute treatment: 26 U.S.C. § 60501

Ranked leading cases interpreting this statute, drawn from 105 citation events across 55 distinct cases.

105citations total

55distinct interpreting cases

26distinct courts

0citations in last 5y

1985–2009year range

Top 20 leading cases

#1 United States v. Rodney Rogers, A/K/A Koseem C. Sanders (1994) ca4 64 own cites 12× in case

#2 Gerald B. Lefcourt, P.C. v. United States (1997) ca2 41 own cites 4× in case

#3 United States v. Phillip Chestnut McLamb (1993) ca4 42 own cites 3× in case

#4 United States v. Donald Leroy Jensen (1995) ca8 14 own cites 5× in case

#5 United States v. Wesley Bucey (1989) ca7 65 own cites 2× in case

#6 United States v. Robert A. Leventhal, Personally and in His Representative Capacity as Partner/officer of Leventhal & Slaughter, P.A. (1992) ca11 39 own cites 2× in case

#7 United States v. Gertner (1995) mad 16 own cites 3× in case

#8 United States v. Sindel (1995) ca8 36 own cites 5× in case

#9 United States v. Alex Beverly, Betty McNulty George Brown and Diane Griffin (1990) ca7 112 own cites 1× in case

#10 United States v. Michael David Alston (1996) ca3 27 own cites 2× in case

#11 United States v. Anthony James Palazzolo (94-1364), and Richard Rosenbaum (94-1553) (1995) ca6 14 own cites 3× in case

#12 In Re Criminal Investigation No. 1/242q (1992) md 26 own cites 2× in case

#13 United States v. Pansier (2009) ca7 86 own cites 1× in case

#14 United States v. Gerald Dotson (1995) ca6 84 own cites 1× in case

#15 United States v. Guillermo A. Schlaen (2002) ca11 12 own cites 3× in case

#16 United States v. Lonnie Schmidt (1991) ca9 65 own cites 1× in case

#17 United States v. Daniel F. Aversa, United States of America v. Vincent Mento, United States of America v. William J. Donovan (1993) ca1 61 own cites 1× in case

#18 United States v. Nancy Gertner, Etc., John Doe, Intervenor (1995) ca1 59 own cites 1× in case

#19 United States v. David R. Knapp, United States of America v. Grk Corporation, Dba Knapp Ford Mercury (1997) ca9 58 own cites 1× in case

#20 United States v. Loe (2001) ca5 49 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.