Sources of IRCCitation & Abbreviation of IRCSources of Indexes to IRCSources of Historical IRC
Online Collections of Legislative History MaterialsPrint Collections of Legislative History MaterialsCompiled Legislative HistoriesLegislative ProcessBillsHearingsCommittee ReportsJCT Publications (Including Bluebooks)Floor DebatesHistorical Tax LawsInstruction on Tax Legislative History Research
Proposed RegulationsCurrent RegulationsHistorical RegulationsPreamblesIndexes to RegulationsTreasury Decisions
Online Collections of Tax Case LawTax Case Law ReportersCitation & Abbreviation of Tax Case LawMemorandum Decisions
Online Collections of IRS DocumentsInternal Revenue Bulletin & Cumulative BulletinRevenue RulingsRevenue ProceduresLetter RulingsTechnical Advice MemorandaActions on Decisions/ Notices of AcquiescenceAnnouncementsNoticesPublicationsInternal Revenue ManualChief Counsel Advice & Other MaterialsField Service AdviceGeneral Counsel MemorandaTreasury DecisionsNews ReleasesInformation LettersIRS FormsOffice Memorandums
Strategies for Searching for Tax ArticlesOnline Collections of Tax and Other Legal ArticlesTax Journals & Current Awareness ServicesTax Articles Indexes & Legal Article Indexes
IRS & Other Govt WebsitesTax Research Websites & PortalsOrganization Websites
Get Help from Reference LibrariansHard-to-Find and Cite-SourcesLaw Library LogisticsBluebook GuidesBNA Portfolios & Tax Notes
This is the "Memorandum Decisions" page of the "Federal Tax Research" guide.
Alternate Page for Screenreader Users
Skip to Page Navigation
Skip to Page Content

Federal Tax Research  

This guide provides information on federal tax law and identifies pertinent print and online resources available through the NYU Law Library.
Last Updated: Sep 11, 2017 URL: http://nyulaw.libguides.com/content.php?pid=271175 Print Guide RSS Updates

Memorandum Decisions Print Page
  Search: 
 

Tax Court Memorandum Decisions Basics

"Generally, a Memorandum Opinion is issued in a regular case that does not involve a novel legal issue. A Memorandum Opinion addresses cases where the law is settled or factually driven. A Memorandum Opinion can be cited as legal authority, and the decision can be appealed. . . . Generally, a Tax Court Opinion is issued in a regular case when the Tax Court believes it involves a sufficiently important legal issue or principle. A Tax Court Opinion can be cited as legal authority, and the decision can be appealed." (Tax Court Website)

      

    Tax Case Law Reporters in Print at NYU Law Library

    Memorandum decisions, while not not published officially, are available in the some commercially published sets, such as Tax Court Memorandum Decisions published by CCH and Tax Court Memorandum Decisions published by RIA (previously Prentice-Hall). They are also available online (see box to the right).

    Abbreviations, Tax Case Law

    Below are pertinent abbreviations.

    • Board of Tax Appeals Memorandum Decisions=B.T.A.M. or B.T.A. Mem. Dec.
    • Tax Court Memorandum Decisions=T.C.M. (CCH), (P-H) or (RIA)
    • Tax Court Reported Decisions=Tax Ct. Rep. Dec. (RIA]
        

      Online Collections of Tax Case Law

      Below are links to select online sources offering a range of case law involving federal taxation:

      • Cases, Federal Tax Primary Sources, CCH
        Bloomberg Law offers citation to CCH reporter for memorandum decisions (T.C.M. (CCH)) but NOT star pagination that matches pagination in that print reporter.
      • Courts, Opinions & Dockets (Tax Practice Center), Bloomberg Law
        Bloomberg Law offers citation to CCH reporter for memorandum decisions (T.C.M. (CCH)) but NOT star pagination that matches pagination in that print reporter.
      • Court Opinions, Tax Analysts
        Click on Research Tools→Federal Research Library→Court Opinions (under "Browse Documents"). Tax Analysts offers citation to CCH reporter for memorandum decisions (T.C.M. (CCH)) but NOT star pagination that matches pagination in that print reporter.
      • Federal Tax Cases, BNA Bloomberg
        Bloomberg BNA offers citation to CCH reporter for memorandum decisions (T.C.M. (CCH)) but NOT star pagination that matches pagination in that print reporter.
      • Federal Tax Cases, RIA
        1924-. Under the "Table of Contents" tab, navigate: Federal Library→Federal Source Materials→Federal Tax Decisions.→Tax Court Memorandum Decisions (Current Year) OR Tax Court Memorandum Decisions (Prior Years). Does not provide citation to the case in the RIA or CCH reporter.
      • Tax Cases, Westlaw
        Does not provide citation to the case in the RIA or CCH reporter.
      • TC and Memorandum Opinions, Summary Opinions, U.S. Tax Court Website
        1995- (Memorandum decisions). Provides slip opinion.

      Citation, Memorandum Decisions

      The following citation resources may be informative. Please also see the page on citation to tax decisions in general.

      • Bluebook R.10, Cases
      • Bluebook R. 19, Services
      • Bluebook T1.1. Federal Judicial and Legislative Materials ("Tax Court (T.C.) (created 1942), previously Board of Tax Appeals (B.T.A.): Cite to T.C. or B.T.A., if therein; otherwise, cite to T.C.M. (CCH), T.C.M. (P-H), T.C.M. (RIA), or B.T.A.M. (P-H). . . .                                                                                                          > Tax Court Memorandum Decisions 1942-date [T.C.M. (CCH)], 1942-1991 [T.C.M. (P-H)], 1991-date [T.C.M. (RIA)]

      The Tax Court website provides: 

      • A Memorandum Opinion is cited as [Name of Petitioner] v. Commissioner, T.C. Memo. [year issued - #]. . . . A Tax Court Opinion is cited as [Name of Petitioner] v. Commissioner, [Volume of Tax Court Reports] T.C. [page of the volume] (year issued)." (Tax Court Website)
          
        Description

        Loading  Loading...

        Tip