Federal Tax Law Research Guide: Tax Court Decisions

The U.S. Tax Court, a federal trial court that specializes in tax disputes, issues two types of decisions: Memorandum Decisions and Regular Decisions.

Tax Court Memorandum Decisions (T.C. Memo.)

The U.S. Tax Court generally issues Memorandum Decisions, as opposed to regular decisions, when the decisions merely repeat prior rulings or applications of existing law. These Memorandum Decisions are not officially published; however, they may consider relevant points of law and so should not be ignored by the researcher.

  1. Tax Court Memorandum Decisions (Prentice-Hall, 1943 - ) (ref KF6324.A5 A1 ... 2nd floor)
  2. Tax Court Reported and Memorandum Decisions (ref KF6324.A5 A2 ... 2nd floor, latest year only)
  3. LexisNexis Academic: Click Legal Research, then Federal Case Law. Search within Source: Tax Courts
  4. RIA Checkpoint:Perform Keyword Search, setting search limits: under "Primary Source Materials," select Federal Tax Cases

Tax Court Regular Decisions

The Tax Court issues a Regular Decision, which is officially reported, when the decision involves a new or unusual point of law.

  1. Reports of the United States Tax Court (ref KF6324.A5 A52 ... 2nd floor)
  2. Tax Court Reported Decisions (ref KF6324.A5 A3 ... 2nd floor)
  3. LexisNexis Academic: Click Legal Research, then Federal Case Law. Search within Source: Tax Courts
  4. RIA Checkpoint:Perform Keyword Search, setting search limits: under "Primary Source Materials," select Federal Tax Cases