Statute treatment: 26 U.S.C. § 7604

Ranked leading cases interpreting this statute, drawn from 374 citation events across 284 distinct cases.

374citations total

284distinct interpreting cases

69distinct courts

11citations in last 5y

1956–2025year range

Top 20 leading cases

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

#2 Gelbard v. United States (1972) scotus 497 own cites 2× in case

#3 United States v. Arthur Young & Co. (1984) scotus 408 own cites 2× in case

#4 United States v. Bisceglia (1975) scotus 278 own cites 2× in case

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

#6 United States v. Zolin (1989) scotus 914 own cites 1× in case

#7 Robert L. Schulz v. Internal Revenue Service and Anthony Roundtree (2005) ca2 12 own cites 7× 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 4× in case

#9 United States v. Richard A. Frederick, and Randolph W. Lenz, Karin Lenz, and Kcs Industries, Inc., Intervening (1999) ca7 89 own cites 2× in case

#10 Garner v. United States (1976) scotus 530 own cites 1× in case

#11 United States of America Charles L. Gresham, Revenue Officer of the Internal Revenue Service v. David O. Saunders and Sharon Saunders (1991) ca9 63 own cites 2× in case

#12 United States v. Textron Inc. & Subsidiaries (2009) ca1 61 own cites 2× in case

#13 United States v. Grayson County State Bank and Lloyd Butts, First Pentecostal Church, Etc., Intervenor-Appellee (1981) ca1 58 own cites 2× in case

#14 United States of America, and Ann Marie Govine, Revenue Officer, Internal Revenue Service v. David Edwin Edgerton (1984) ca2 58 own cites 2× in case

#15 United States v. Bright (2010) ca9 57 own cites 2× in case

#16 United States of America and Gerald R. Potocnak, Revenue Agent, Internal Revenue Service v. Pittsburgh Trade Exchange Inc. And Vincent E. Manella (1981) ca3 19 own cites 3× in case

#17 United States v. Walter Secor (1973) ca2 18 own cites 3× in case

#18 United States v. Monroe Adlman, as Officer and Representative of Sequa Corporation (1995) ca2 123 own cites 1× in case

#19 Hudson Valley Black Press v. Internal Revenue Service (2005) ca2 27 own cites 2× in case

#20 United States of America and Hubert J. Goodrich, Special Agent Internal Revenue Service v. Thomas F. Zack, as President (1975) ca9 24 own cites 2× 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.