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Federal Tax Research: Board of Tax Appeals Decisions

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

BTA Decisions (Online)

BTA Basics

"The U.S. Board of Tax Appeals is the predecessor of the United States Tax Court. Prior to 1942, the Board of the Tax Appeals was the prepayment forum for taxpayers who wanted judicial review of the Internal Revenue Service’s determination of deficiencies in income, excess profits, and estate and gift taxes." (U.S. Board of Tax Appeals, IRM § 4.10.7.2.9.1)

Tax Case Law Reporters with BTA Decisions

Any federal reporter publishing decisions of courts adjudicating federal tax disputes can contain judicial tax case law. Below are links to a selection of reporters focusing on cases involving federal tax issues. For the most part, the titles of the reporters inform on the types of cases covered by the individual publications.