Federal and state court decisions, rulings and regulations on income, estates and gifts, foreign income, and real estate taxes; tax planning sources for international taxes; and BNA TAX portfolios explaining these topics; federal tax forms and tax related news.
To locate a specific case, select case, and then Federal cases (for federal tax cases) and enter the name of the case. For Tax Reform information, select Business and then Tax Reform. Tax Law is also listed under Practice Areas and Topics (scroll down.)
Tax Court "Regular Opinions" can be thought of as "published opinions" and Memorandum Decisions as "unpublished opinions." Officially published in the U.S. Tax Court Reports, since Sept. 1995 they may be found on the Tax Court web site. The opinions are also found by searching the databases listed above.
Federal District Court decisions
Tax opinions are published, along with other federal district court opinions, in West's Federal Supplement (since 1932) and Federal Reporter (before 1932).
Search any of the named databases if the citation is known or by selecting federal cases.
Recent decisions may be found on the Court's website. Decisions may be located by citation or searching any of the four databases. They are published in the U.S. Court of Claims Reports; U.S. Claims Court Reporter (1982-1991) and Federal Claims Reporter (1992- ).