LibGuides: Federal Tax Research: Opinions: Tax Court (Regular, Memorandum, Summary)

Tax Court Opinion Basics

Generally, a Tax Court Opinion is issued in a regular case when the Tax Court believes it involves a sufficiently important legal issue or principle. A Tax Court Opinion can be cited as legal authority, and the decision can be appealed. (Tax Court Website) (See also the descriptions of memorandum decisions and summary decisions issued by the Tax Court.)

Tax Case Law Reporters Offering U.S. Tax Court Opinions

American Federal Tax Reports, 2d (A.F.T.R.), NYU Law Library
1954-. Unofficial reporter. Formerly printed by Prentice Hall, now RIA.
Tax Court Reported & Memorandum Decisions (T.C.M. (RIA)), NYU Law School Library
1986-2006. Unofficial reporter, RIA. Each volume has a table of cases.
Tax Court Reporter (T.C.R. (CCH)), NYU Law Library
Regular Decisions, 1948-. Unofficial reporter, CCH.
U.S. Tax Cases (U.S.T.C.), NYU Law Library
1913-2011. Unofficial reporter, CCH.
U.S. Tax Court Reports (T.C.), HeinOnline
1942-. Official reporter. It does not publish Tax Court memorandum decisions.
U.S. Tax Court Reports (T.C.), LLMC Digital
1942-. Official reporter. It does not publish Tax Court memorandum decisions.
U.S. Tax Court Reports (T.C.), NYU Law Library
1942-. Official reporter. It does not publish Tax Court memorandum decisions.

Abbreviations, Tax Case Law

Below are pertinent abbreviations.

Tax Court Reported Decisions=Tax Ct. Rep. Dec. (RIA]

Online Collections Offering U.S. Tax Court Opinions

Court Documents, Tax Notes
Free resource.
Opinion Search, U.S. Tax Court Website
Tax Court Memoranda (Archive), Vital Law
Tax Court Memoranda (Current), Vital Law
Tax Court Regulars (Current), Vital Law
Tax Court Regulars (Archive), Vital Law
Tax Court Small Tax Cases (Archive), Vital Law
Tax Court Small Tax Cases (Current), Vital Law
Tax Court Opinions, Bloomberg Law
Bloomberg Law offers citation to the CCH reporter for some memorandum decisions (T.C.M. (CCH)) but even for those there is NOT star pagination that matches pagination in that print reporter.
Tax Court Reported Decisions, Checkpoint
Under the "Table of Contents" tab, navigate: Federal Library→Federal Source Materials→Federal Tax Decisions→Tax Court Reported Decisions (or Tax Court Memorandum Decisions or Tax Court Summary Decisions)
** RIA does not provide citations to the decisions in the RIA or CCH reporters.**
U.S. Tax Court Cases, Westlaw
Includes Division Opinions (T.C.), Memo & Summary Opinions