Sources for U.S. Tax Cases
TYPE OF CASE
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PRIMARY/ OFFICIAL REPORTER
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SECONDARY/ UNOFFICIAL REPORTER
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ELECTRONIC RESOURCES
(database name in CAPS)
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Tax Court Regular Decisions
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Tax Court Reports (T.C.),
Board of Tax Appeals (B.T.A.) for cases issued prior to 1942
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CCH Tax Court Reporter
RIA Tax Court Reports (Tax Ct. Rep. Dec.), 1942 – date
Microfiche (Hein & Co.)
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U.S Tax Court,
Lexis: FedTax, TC,
Westlaw: FTX-TCT,
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Tax Court Memorandum Decisions
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No official reporter
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Tax Court Reports (vol. 1), Tax Court Memorandum Decisions (T.C.M.), 1942 – date (published by CCH)
Board of Tax Appeals Memorandum Decisions (B.T.A.M.) (published by Prentice-Hall), 1928 – 1942
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U.S. Tax Court,
Westlaw: FTX-TCT,
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Tax Court Summary Opinions
(Tax Court Small Cases Division Decisions)
*Summary opinions are not precedent
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No official reporter
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No unofficial reporter
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U.S. Tax Court
Lexis: Taxana, TCSUMM,
Westlaw: FTX-CS,
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Court of Federal Claims, 1992 – present Claims Court, 1982 – 1992
Court of Claims, 1874 – 1982
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United States Court of Federal Claims Reporter (Fed. Cl.), 1992 – date
United States Claims Court Reporter (Cl. Ct.), 1983 – 1992
Federal Reporter (F., F.2d), 1960 – 1982; 1930 – 1932
Federal Supplement (F.Supp.), 1932 – 1960
U.S. Court of Claims Reports (Ct. Cl.), 1863 – 1982
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American Federal Tax Reports (AFTR) (published by RIA)
United States Tax Cases (USTC) (published by CCH)
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Lexis: FedTax, CLAIMS,
Westlaw: FTX-FEDCL,
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District Court
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Federal Supplement Reporter
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American Federal Tax Reports (AFTR) (published by RIA)
United States Tax Cases (USTC) (published by CCH)
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Lexis: CAFC,
Westlaw: DCT,
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Circuit Court
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Federal Reporter
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American Federal Tax Reports (AFTR) (published by RIA)
United States Tax Cases (USTC) (published by CCH)
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Lexis: USAPP,
Westlaw: CTA,
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Supreme Court
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United StatesReports (U.S.)(published by GPO/Hein)
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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)
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Lexis (Lawyer’s Edition): USLED,
Westlaw (Supreme Court Reporter): SCT,
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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:
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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”
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Lexis & Westlaw: Add the “Tax” tab to your Research homepage
Other Subscription Services:
- BNA Tax Resources
- Tax Analyst - Includes Tax Notes Today, State Tax Notes and Worldwide Tax Daily (with tax treaties).
Free Internet websites for locating U.S. tax cases and materials:
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Legal Bitstream - Find tax case law (1990 – date), legislation, and IRS materials
- Legal Information Institute - Find federal cases, laws, regulations from Cornell Law School
- IRS
- Tax Industry Websites - Links to tax industry websites from RIA
- Will Yancey’s Home Page - Portal of tax websites