Federal Tax Law Research: Locating United States District Court Tax Opinions

Locating United States District Court Tax Opinions

Opinions of the U.S. District Courts can be found in:

• Federal Supplement KF 105.F44 The Federal Supplement only publishes select District Court opinions from 1931 to the present.
• American Federal Tax Reports (RIA) KF 6280.A2 A5

The AFTR is also available in RIA Checkpoint on the Harvard Law School Network and at some law firms: expand the Federal Tax Cases link and search in the AFTR databases.

• United States Tax Cases (CCH) KF 6280.A2 C63

The USTC is also available in CCH Tax Research NetWork on the Harvard Law School Network and at some law firms: in the Federal Tab, under the Primary Sources heading, expand the Cases link and search in U.S. Tax Cases.

• Westlaw: FTX-DCT This database contains federal district court opinions involving taxation issues from 1789 to the present.
• Lexis: 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;DIST This database contains federal district court opinions involving taxation issues from 1789 to the present.