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Tax Law Research : Federal and Ohio: Accessing Tax Cases

Finding Federal Tax Case Law from Specific Courts

U.S. Tax Court

Lexis and Westlaw have

  • Board of Tax Appeals decisions: 1924 - 1942 (former name of Tax Court)
  • Board of Tax Appeals memorandum decisions: 1928 - 1942
  • Tax Court decisions: 1942 - present
  • Tax Court memorandum decisions: 1942 - present
  • Tax Court summary opinions: 2001 - present

 

U.S. Court of Federal Claims

Westlaw has the Court of Claims opinions from 1856- present.

Tax cases from U.S. District Courts, U.S. Bankruptcy Courts, U.S. Courts of Appeals, and U.S. Supreme Court

For Westlaw and Lexis Advance coverage, see the Compiled Sources of Federal Tax Case Law box on this page.

Compiled Sources of Federal Tax Case Law

The Franklin County Law Library provides Westlaw and Lexis Advance on the Library's public computers. On Westlaw, click on Practice Areas, then Tax, then Tax Cases to search the tax case law. On Lexis Advance, click on Practice Area or Industry, then Tax Law, then All Tax Law Cases.

Tax Case Citators

Citators provide parallel citations, the procedural history of the dispute, and citations to later cases and IRS interpretations (such as revenue rulings) that cite the document you are working with. In the Franklin County Law Library Computer Labs, you can access Shepard's on Lexis Advance and Keycite on Westlaw.

Tax Court Rules