Federal Tax Law Research: Locating Regular and Memorandum Board of Tax Appeals Decisions

Locating Regular and Memorandum Board of Tax Appeals Decisions

Regular Decisions of the Board of Tax Appeals can be found in:

• Reports of the U.S. Board of Tax Appeals (B.T.A.) KF 6280.A2 T36
• Lexis FEDTAX;TCTCM This database contains Board of Tax Appeals decisions from 1924 to 1942 in addition to U.S. Tax Court decisions from 1942 to the present.
• Westlaw FTX-TCT This database contains Board of Tax Appeals regular and memorandum decisions from 1924-1942 as well as current Tax Court decisions.
• CCH Tax Research NetWork available on the Harvard Law School Network and at some law firms: in the Federal Tab, under the Primary Sources heading click on Cases and search in Bd. Tax Appeals Regulars and Memoranda.
• RIA Checkpoint available on the Harvard Law School Network and at some law firms: under the Primary Source Materials heading, expand the Federal Tax Cases link and select Tax Court & Board of Tax Appeals Reported Decisions.

Memorandum Decisions of the Board of Tax Appeals can be found in:

• Board of Tax Appeals Memorandum Decisions (Prentice-Hall) KF 6324.A513
• Westlaw FTX-TCT This database contains Board of Tax Appeals regular and memorandum decisions from 1924-1942 as well as current Tax Court decisions.
• CCH Tax Research NetWork available on the Harvard Law School Network and at some law firms: in the Federal Tab, under the Primary Sources heading click on Cases and search in Bd. Tax Appeals Regulars and Memoranda.
• RIA Checkpoint on the Harvard Law School Network and at some law firms: under the Primary Source Materials heading, expand the Federal Tax Cases link and select Tax Court & Board of Tax Appeals Memorandum Decisions.