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Tax Research

Use this guide as an introduction to researching federal tax questions, for tax policy research and for finding IRS documents and other tax-related materials.

Tax Case Law introduction

Cases involving federal tax issues are heard by a variety of courts, including Federal District, Courts of Appeals, Supreme Cout, and Court of Federal Claims, as well as the Tax Court. The U.S. Board of Tax Appeals is the predecessor of the United States Tax Court.  

The Tax Court issues regular decisions and memorandum decisions.  Tax Court regular opinions are decisions of the Court that involve more than mere factual determinations or applications of well established legal principles. They generally involve new decisions on points of law that set precedents.  Memorandum decisions primarily involve factual determinations and the application of well-established legal rules.

( IRM )

Abbreviations for Tax Case Law

  • A.F.T.R.2d - American Federal Tax Reports, 2nd
  • B.T.A.M. (also B.T.A. Mem. Dec.) - Board of Tax Appeals Memorandum Decisions
  • Comm’r - Commissioner
  • B.T.A. - Reports of United States Board of Tax Appeals
  • T.C. - Reports of the United States Tax Courts
  • T.C.M. - Tax Court Memorandum Decisions
  • Tax Ct. Rep. Dec. - Tax Court Reported Decisions
  • T.C.R. - Tax Court Reports
  • U.S.T.C. - United States Tax Cases

Online Sources for Tax Case Law

Print Tax Case Reporters in Library

Click on link to go to full information for that title in Library catalog.