Federal Tax Research: Citation & Abbreviation of Tax Case Law

Below are pertinent abbreviations.

• American Federal Tax Reports, 2nd=A.F.T.R.2d (RIA)

• Board of Tax Appeals Memorandum Decisions=B.T.A.M. or B.T.A. Mem. Dec.

• Commissioner=Comm’r.

• Reports of United States Board of Tax Appeals=B.T.A.

• Reports of the United States Tax Courts=T.C.

• Tax Court Memorandum Decisions=T.C.M. (RIA) or (CCH) or (P-H)

• Tax Court Reported Decisions=Tax Ct. Rep. Dec. (RIA)

• Tax Court Reporter= T.C.R. (CCH) or (RIA)

• United States Tax Cases=U.S.T.C.

The following citation resources may be informative.

• Bluebook R.10, Cases

• Bluebook R. 19, Services

• Bluebook T1.1. Federal Judicial and Legislative Materials, esp. Tax Court ("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)])

• Bluebook T1.2, Federal Administrative & Executive Materials

• Bluebook T15, Services

• Tax Cite, Pt. D, Cases (Among other information, this publication provides a chart outlining official and unofficial reporters for decisions emanating out of a range of courts and entities.)