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Federal Tax Research: Tax Court: Tax Court Decisions (Regular, Memorandum, Summary)

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

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

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

Below are links to select online sources offering a range of case law involving federal taxation: