Below are links to the pages located under the tab, "Judicial Opinions."
Below are links to sources offering instruction on case law research.
A range of courts–including the U.S. Tax Court, U.S. Ct. of Fed. Claims, U.S. district cts., and U.S. appeal cts.–adjudicate disputes involving federal taxation. So, reporters publishing the decisions of these courts will offer judicial opinions relating to federal tax issues.
The U.S. Tax Court issues three types of decisions:
"The U.S. Board of Tax Appeals is the predecessor of the United States Tax Court. Prior to 1942, the Board of the Tax Appeals was the prepayment forum for taxpayers who wanted judicial review of the Internal Revenue Service’s determination of deficiencies in income, excess profits, and estate and gift taxes." (U.S. Board of Tax Appeals, IRM § 126.96.36.199.9.1)
Fore more information, see McDermott's very helpful Types of Tax Court Opinions and Their Precedential Effect