Statute treatment: 26 U.S.C. § 7601

Ranked leading cases interpreting this statute, drawn from 121 citation events across 102 distinct cases.

121citations total

102distinct interpreting cases

44distinct courts

11citations in last 5y

1956–2023year range

Top 20 leading cases

#1 Donaldson v. United States (1971) scotus 960 own cites 2× in case

#2 United States v. Rodgers (1983) scotus 798 own cites 2× in case

#3 United States v. Euge (1980) scotus 190 own cites 2× in case

#4 Slodov v. United States (1978) scotus 570 own cites 1× in case

#5 United States v. Richey (2011) ca9 198 own cites 1× in case

#6 In Re April 1977 Grand Jury Subpoenas. General Motors Corporation v. United States (1978) ca6 41 own cites 2× in case

#7 United States v. F. Thomas Little, United States of America v. Peter Chernik, United States of America v. Harold Grutchfield (1985) ca9 174 own cites 1× in case

#8 In re Grand Jury Investigation William H. Pflaumer & Sons, Inc. (1971) paed 37 own cites 2× in case

#9 United States v. Brown (1972) ilnd 8 own cites 5× in case

#10 In Re April 1977 Grand Jury Subpoenas. General Motors Corporation v. United States (1978) ca6 29 own cites 2× in case

#11 Stephen Tornay, Galene Tornay v. United States of America A.R. Demeter, Special Agent, Internal Revenue Service (1988) ca9 96 own cites 1× in case

#12 John E. Codner v. United States (1994) ca10 49 own cites 1× in case

#13 Tiedemann v. Superior Court (1978) calctapp 45 own cites 1× in case

#14 Kimberly Gaetano v. United States (2021) ca6 38 own cites 1× in case

#15 United States of America and Richard M. Humann, Revenue Agent of the Internal Revenue Service v. Elton H. Silkman (1976) ca8 36 own cites 1× in case

#16 United States v. Berkowitz (1973) paed 7 own cites 3× in case

#17 United States of America and Albert J. Valentas, Internal Revenue Agent v. Humble Oil & Refining Company (1974) ca5 33 own cites 1× in case

#18 Barquero v. United States (1994) ca5 11 own cites 2× in case

#19 United States v. Jose Medardo Alvero Cruz (1983) ca11 10 own cites 2× in case

#20 Jane Flaster Kuznitsky, Formerly Known as Jane Flaster Biggard v. United States (1994) ca7 26 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.