Federal Tax Research: Tax Cases

Decisions of The U.S. Court of Federal Claims are contained in West's Federal Claims Reporter (Fed. Cl.) (1993-current), United States Claims Reporter (Cl. Ct.) (1983-1992), and The United States Court of Claims Reports (Ct. Cl.) (1863-1982). In addition, CCH publishes a set, U.S. Tax Cases,  that compiles all federal court tax decisions except for Tax Court cases.

Online databases conveniently combine all the tax cases in their tax libraries. WestLaw, Checkpoint, and Lexis all provide combined coverage of tax cases. In Lexis, select all federal cases and then choose tax law as a limiting facet.

• U.S. Tax Cases. KF6280.A2 U57 - 10th floor. Full coverage is available via VitalLaw.
• Supreme Court Reporters, The Federal Reporter, The Federal Supplement, and the United States Claims Reporter are all Located on the law library's 9th Floor.

Tax Court decisions can be regular decisions or memorandum decisions. Regular decisions decide previously unsettled issues, while memorandum decisions apply settled law to particular facts. Memorandum decisions are not officially published, although recent opinions are posted online. Tax Court decisions may be located in:

• Reports of the Tax Court of the United States. KF6280.A2 T37 - 10th Floor. Regular decisions from 1942-1969.
• Reports of the United States Tax Court. KF6280.A2 T371 - 10th Floor.
• Reports of the United States Board of Tax Appeals. KF6324.A514 - 10th Floor. Regular decisions from 1924-1942.
• Standard Federal Tax Reporter. KF6365.S73 - 10th Floor. Regular and memorandum decisions. Also available via VitalLaw.
• VitalLaw has full coverage of regular decisions of the Tax Court and its predecessors.
• Tax Court Memorandum Decisions. KF6280.A2 C73 - 10th Floor. Also available via VitalLaw and Checkpoint.
• Tax Court Reporter. KF6280.A2 C736 - 10th Floor. Contains regular and memorandum decisions as well as pending case information. Also available via Checkpoint (with both regular and memorandum decisions).
• Google Scholar permits free searching of all Tax Court decisions, regular and memorandum from 1923 onwards. 
• Free access to recent Tax Court opinions (1986-), both regular and memorandum, is available at the court website.