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Federal Tax Research: Tax Case Law Citation & Abbreviation

This guide provides information on federal tax law and identifies pertinent print and online resources available through the NYU Law Library.

Abbreviations, 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.

Citation, Tax Case Law

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.)