Federal Tax Law Research: Locating Regular and Memorandum Tax Court Decisions

Locating Regular and Memorandum Tax Court Decisions

Regular Decisions of the U.S. Tax Court can be found in:

• Reports of the United States Tax Court (T.C.) KF 6280.A2 T37

Also available online at http://www.ustaxcourt.gov/UstcInOp/asp/HistoricOptions.asp with opinions from 9/25/1995 to the present.

• Tax Court Reporter (T.C.R. CCH) KF 6280.C65

Also available online in CCH Tax Research NetWork on the Harvard Law School Network and at some law firms: in the Federal Tab, within the "Cases" file under the Primary Sources heading, search in U.S. Tax Cases or TC Regulars.

• Tax Court Reported and Memorandum Decisions (T.C.R. RIA) KF 6280.T39x

Also available online in RIA Checkpoint on the Harvard Law School Network and at some law firms: under the Primary Source Materials heading, search in Federal Tax Cases, and check the box in front of "Tax Court Reported Decisions."

• Westlaw FTX-TCT This database contains Tax Court decisions from 1942 - present.
• Lexis FEDTAX;TC This database contains cases decided by the United States Tax Court from 1942 to the present, or FEDTAX;CASES, which includes tax decisions from the U.S. Supreme Court, the Federal Courts of Appeals, the Federal District Courts, the Tax Court, and the U.S. Court of Federal Claims.

Memorandum Decisions of the U.S. Tax Court can be found in:

• Tax Court Memorandum Decisions (T.C.M. CCH) KF 6280.A2 T39

Also available in CCH Tax Research NetWork on the Harvard Law School Network and at some law firms: in the Federal Tab, within the "Cases" file under the Primary Sources heading, search in U.S. Tax Cases or TC Memoranda.

• Tax Court Reported and Memorandum Decisions (T.C.M. RIA) KF 6280.T39x
• Tax Court Memorandum Decisions (T.C.M. RIA) KF 6324.A513

Also available in RIA Checkpoint on the Harvard Law School Network and at some law firms: under the Primary Source Materials heading, browse in the Federal Tax Cases, and check the box in front of "Tax Court Memorandum Decisions."

• Westlaw FTX-TCT This database contains Tax Court Memorandum Decisions from 1942 to the present.
• Lexis FEDTAX;TCM This database contains Tax Court Memorandum Decisions from 1942 to the present

FEDTAX;CASES This database includes tax decisions from the U.S. Supreme Court, the Federal Courts of Appeals, the Federal District Courts, the Tax Court, and the U.S. Court of Federal Claims.

FEDTAX;TCTCM This database contains Tax Court Regular and Memorandum Decisions from 1942 to the present.

• Memorandum Decisions from 9/25/1995 to the present are also available online at http://www.ustaxcourt.gov/UstcInOp/asp/HistoricOptions.asp.