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Federal Tax Research: Citation & Abbreviation of Tax Case Law

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.)