Statute treatment: 26 U.S.C.A. § 4411

Ranked leading cases interpreting this statute, drawn from 78 citation events across 60 distinct cases.

78citations total

60distinct interpreting cases

25distinct courts

0citations in last 5y

1956–1974year range

Top 20 leading cases

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

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

#3 United States v. Audrey Bride, , United States of America v. Madeline Defalco (1962) ca9 28 own cites 2× in case

#4 Paul C. Villano v. United States (1962) ca10 85 own cites 1× in case

#5 United States v. Benjamin Magliano, Anthony Nick Magliano, and Vincent Desantis, United States of America v. Benjamin Magliano and Vincent Desantis (1964) ca4 21 own cites 2× in case

#6 State v. Mills (1956) la 54 own cites 1× in case

#7 Will Parks Clay and Mattie Bell Anderson v. United States (1957) ca5 54 own cites 1× in case

#8 United States v. Sams (1963) pawd 13 own cites 2× in case

#9 United States v. Anthony Joseph Zambito (1963) ca4 34 own cites 1× in case

#10 United States v. Billy Gilbert Nicholson, United States of America v. Billy Gilbert Nicholson, of $7,198.00 in United States Money (1962) ca6 31 own cites 1× in case

#11 Robert E. Field v. United States (1959) ca5 28 own cites 1× in case

#12 United States v. Jimmie Johnson (1965) ca6 9 own cites 2× in case

#13 T. B. Wingo v. United States (1959) ca5 20 own cites 1× in case

#14 Robert Layton Robinson, Ann Griffin, Lucille Griffin and Dan Stewart McCollister v. United States (1964) ca5 20 own cites 1× in case

#15 One 1961 Lincoln Continental Sedan v. United States (1966) ca8 20 own cites 1× in case

#16 Joseph Michael Drennon v. United States (1968) ca8 19 own cites 1× in case

#17 United States v. John Lookretis (1968) ca7 17 own cites 1× in case

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

#19 Albert Edwards v. United States of America, S. Frank Edwards v. United States (1963) ca5 16 own cites 1× in case

#20 United States v. Ralph Sette (1964) ca2 15 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.