Tax Cases

Sources for U.S. Tax Cases

 









TYPE OF CASE

PRIMARY/ OFFICIAL REPORTER

SECONDARY/ UNOFFICIAL REPORTER

 

ELECTRONIC RESOURCES

(database name in CAPS)

Tax Court Regular Decisions

Tax Court Reports (T.C.),

1942 – date


 

Board of Tax Appeals (B.T.A.) for cases issued prior to 1942

 

CCH Tax Court Reporter

(vol. 2), 1924 – date

RIA Tax Court Reports (Tax Ct. Rep. Dec.), 1942 – date

Microfiche (Hein & Co.)

U.S Tax Court,

9/25/1995 – date

Lexis: FedTax, TC,

1942 – date

Westlaw: FTX-TCT,

1942 – date

(includes predecessors)

 

 

 

Tax Court Memorandum Decisions

No official reporter

Tax Court Reports (vol. 1), Tax Court Memorandum Decisions (T.C.M.), 1942 – date (published by CCH)


Tax Court Memorandum Decisions (T.C.M.)(published by RIA (1942 – 1991) and Prentice-Hall (1991 – date))

Board of Tax Appeals Memorandum Decisions (B.T.A.M.) (published by Prentice-Hall), 1928 – 1942

 

 

 

U.S. Tax Court,

9/25/1995 – date


Lexis: FedTax, TCM,

1942 – date

Westlaw: FTX-TCT,

1942 – date

(includes predecessors)

 

Tax Court Summary Opinions

(Tax Court Small Cases Division Decisions)

 

*Summary opinions are not precedent

No official reporter

 

No unofficial reporter

U.S. Tax Court
1/1/2001 – date

Lexis: Taxana, TCSUMM,

2001 – date

Westlaw: FTX-CS,

2001 – date

 

Court of Federal Claims, 1992 – present

Claims Court, 1982 – 1992

Court of Claims, 1874 – 1982

 

United States Court of Federal Claims Reporter (Fed. Cl.), 1992 – date

(published by West)

United States Claims Court Reporter (Cl. Ct.), 1983 – 1992

(published by West)

Federal Reporter (F., F.2d), 1960 – 1982; 1930 – 1932

(published by West)

Federal Supplement (F.Supp.), 1932 – 1960

(published by West)

U.S. Court of Claims Reports (Ct. Cl.), 1863 – 1982

(published by GPO)

 

 

 

American Federal Tax Reports (AFTR) (published by RIA)

United States Tax Cases (USTC) (published by CCH)

 

Lexis: FedTax, CLAIMS,

1864 – date

Westlaw: FTX-FEDCL,

1856 – date

District Court

 

Federal Supplement Reporter

(F.Supp. and F.Supp.2d)(published by West)


 

American Federal Tax Reports (AFTR) (published by RIA)

 

United States Tax Cases (USTC) (published by CCH)

Lexis: CAFC,

1789 - date

Westlaw: DCT,

1945 – date;

DCT-OLD

1789 - 1944

 

 

 

Circuit Court

Federal Reporter

(F., F.2d., F.3d)

(published by West)

American Federal Tax Reports (AFTR) (published by RIA)

United States Tax Cases (USTC) (published by CCH)

Lexis: USAPP,

1891 – date

Westlaw: CTA,

1891 – date

 

Supreme Court

United StatesReports (U.S.)(published by GPO/Hein)

 

American Federal Tax Reports (AFTR) (published by RIA)

United States Tax Cases (USTC) (published by CCH)

Supreme Court Reporter (S.Ct.) (published by West)

Supreme Court Lawyer’s Edition (L.Ed.) (published by Lexis)

 

 

 

Lexis (Lawyer’s Edition): USLED,

1790 – date

Westlaw (Supreme Court Reporter): SCT,

1790 – date

 

 

 

Combined Federal Tax Cases:

  • Lexis: CASES
  • Westlaw: FTX-CS
  • Westlaw (headnotes): FTX-HN

 

Combined Tax Cases, Federal & State:

  • Lexis: MEGA

 

Combined Federal Cases generally:

  • Lexis: COURTS

    1789 – date
  • Westlaw: ALLFEDS

    1790 – date

 

Searching hints:

  • Lexis: For one-stop access to all tax materials on Lexis (even more comprehensive than the “Tax” tab), go to the Transactional Advisor tab and select “Tax”

  • Lexis & Westlaw: Add the “Tax” tab to your Research homepage
     

       

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    Free Internet websites for locating U.S. tax cases and materials: