Statute treatment: 26 U.S.C.A. § 4401

Ranked leading cases interpreting this statute, drawn from 54 citation events across 39 distinct cases.

54citations total

39distinct interpreting cases

20distinct courts

0citations in last 5y

1956–1979year range

Top 20 leading cases

#1 Joseph P. Lucia v. United States of America (1973) ca5 110 own cites 6× in case

#2 State v. Mills (1956) la 54 own cites 2× in case

#3 United States v. Sams (1963) pawd 13 own cites 4× in case

#4 Robert Burnice Greenwood v. United States of America, Hugh Franklin (Chicken) Lunsford v. United States (1968) ca4 15 own cites 3× in case

#5 United States v. Anthony M. Grosso, Samuel J. Grosso, Jennie B. Grosso and Joseph Pino. Anthony M. Grosso (1966) ca3 99 own cites 1× in case

#6 Howard G. Pinder, Sr., and Howard G. Pinder, Jr. v. United States (1964) ca5 62 own cites 1× in case

#7 Will Parks Clay v. United States (1956) ca5 38 own cites 1× in case

#8 United States v. Pisano (1961) nysd 31 own cites 1× in case

#9 Walter Vuin v. Melvin J. Burton, Director of Internal Revenue for Cleveland, Ohio District (1964) ca6 25 own cites 1× in case

#10 David Bohn v. United States (1959) ca8 21 own cites 1× in case

#11 United States v. Lionel Marquez (1964) ca2 20 own cites 1× in case

#12 Leo Zamaroni v. Jay G. Philpott, District Director of Internal Revenue (1965) ca7 19 own cites 1× in case

#13 Wade Hampton Townsend and Willie Earl Williams v. United States (1958) ca5 16 own cites 1× in case

#14 Susie Barnhill, Howard Pinder, Sr., Howard Pinder, Jr., and Fredi Clarke v. United States (1960) ca5 15 own cites 1× in case

#15 Pablo Elizarraraz v. United States (1968) ca5 6 own cites 2× in case

#16 United States v. Currency in the Total Amount of $2,223.40 (1957) nynd 13 own cites 1× in case

#17 Eugene Anthony Nolan v. United States (1968) ca5 13 own cites 1× in case

#18 Fred L. Collins v. James E. Daly, District Director of Internal Revenue (1971) ca7 12 own cites 1× in case

#19 Perry v. Commonwealth (1967) va 9 own cites 1× in case

#20 Williams v. United States (1968) mnd 3 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.