The following citation resources may be informative.
- 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
- 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.)