Statute treatment: 26 U.S.C. § 7602

Ranked leading cases interpreting this statute, drawn from 1,896 citation events across 1,032 distinct cases.

1,896citations total

1,032distinct interpreting cases

118distinct courts

104citations in last 5y

1956–2025year range

Top 20 leading cases

#1 Upjohn Co. v. United States (1981) scotus 3,192 own cites 5× in case

#2 United States v. LaSalle National Bank (1978) scotus 614 own cites 6× in case

#3 United States v. Stuart (1989) scotus 225 own cites 8× in case

#4 United States v. Euge (1980) scotus 190 own cites 8× in case

#5 United States v. Bisceglia (1975) scotus 278 own cites 6× in case

#6 United States v. Arthur Young & Co. (1984) scotus 408 own cites 5× in case

#7 Couch v. United States (1973) scotus 795 own cites 4× in case

#8 United States of America and James A. Hill, Special Agent, Internal Revenue Service v. James E. Michaud and Mary L. Michaud (1990) ca7 26 own cites 12× in case

#9 United States of America and Revenue Agents Clarence H. Isabel and John S. Reid of the Internal Revenue Service v. The El Paso Company (1982) ca5 259 own cites 4× in case

#10 United States v. Lester Genser and Lawrence Forman (1978) ca3 85 own cites 6× in case

#11 United States v. Lester Genser and Lawrence Forman (1979) ca3 65 own cites 6× in case

#12 Sam (Salvatore) Dipiazza v. United States, William Clyde Deming v. United States (1969) ca6 54 own cites 6× in case

#13 United States v. Russell McLaughlin Jr., in No. 96-1982. United States of America v. Mark McLaughlin in No. 96-2000 (1997) ca3 52 own cites 6× in case

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

#15 United States v. Peter J. Serubo, Donald H. Brown, United States of America v. W. Thomas Plachter, Jr. (1979) ca3 124 own cites 4× in case

#16 United States v. Rylander (1983) scotus 673 own cites 2× in case

#17 United States v. Arthur Young & Company, and Amerada Hess Corporation, Intervenor-Respondent-Appellant (1982) ca2 40 own cites 6× in case

#18 United States v. Richard W. (Dick) Rylander, Sr. (1983) ca9 89 own cites 4× in case

#19 Garner v. United States (1976) scotus 530 own cites 2× in case

#20 High Desert Relief, Inc. v. United States (2019) ca10 32 own cites 6× 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.