Research Guides: Taxation: Cases

Topical Case Reporters

Cases involving taxation are primarily decided by the tax court. The Tax Court issues three types of tax decisions: regular decisions, memorandum decisions and non-precedential summary opinions.

Tax Court decisions are reported in:

United States Tax Court Reports
Also available in print at Law Library KF6280.A2 T38.
Tax Court Reporter (CCH)
Available through CCH Intelliconnect - look under 'Federal Tax', then 'Federal Tax Primary Sources', then 'Cases' in left side navigation. Also available in print at Law Library KF6285 .C6.
Tax Court Reported and Memorandum Decisions
In print at Law Library KF6360.A2 U52.
Tax Court Memorandum Decisions
Available through CCH Intelliconnect - look under 'Federal Tax', then 'Federal Tax Primary Sources', then 'Cases' in left side navigation. Also available in print at Law Library KF6280.A2 C6.
Tax decisions from courts other than the Tax Court are reported in:
American Federal Tax Reports
Also available in print at Law Library KF6280.A2 A42.
U.S. Tax Cases
Available through CCH Intelliconnect - look under 'Federal Tax', then 'Federal Tax Primary Sources', then 'Cases' in left side navigation. Also available in print at Law Library KF6360.A2 C6.

Key Tax Sources

CCH IntelliConnect

For search tips, click on "Advanced Search" to the right of the top-level toolbar, and then select the options under "Help" (Searching Tips, Boolean Connectors, Exact Phrase Search, Thesaurus, and Search Demo)

Thomson Reuters Checkpoint

For search tips, click on "Help" in the top orange banner, then on "Tips & Techniques" in the left-side Table of Contents (TOC), then on "SearchTips."

Bloomberg BNA Tax and Accounting Center