Tax Court Reports

E65837

law report series legal publication official reporter

Tax Court Reports is the official published compilation of opinions and decisions issued by the United States Tax Court.

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Observed surface forms (1)

Surface form	Occurrences
Tax Court Regular Opinions	1

Statements (47)

Predicate	Object
instanceOf	law report series ⓘ legal publication ⓘ official reporter ⓘ
access	publicly available ⓘ
authority	primary source of United States Tax Court case law ⓘ
citationAbbreviation	T.C. ⓘ
classification	West’s Federal Reporter ⓘ surface form: United States federal case law reporter
contains	memorandum opinions of the United States Tax Court ⓘ regular opinions of the United States Tax Court ⓘ reported decisions of the United States Tax Court ⓘ reviewed opinions of the United States Tax Court ⓘ
country	United States of America ⓘ surface form: United States
courtLevel	federal trial court of limited jurisdiction ⓘ
format	bound volumes ⓘ
hasComponent	headnotes ⓘ indexes of cases ⓘ syllabi of opinions ⓘ
jurisdiction	United States Tax Court ⓘ
language	English ⓘ
legalSystem	common law ⓘ
maintainedBy	United States Tax Court ⓘ
medium	online ⓘ print ⓘ
officialStatus	official compilation of United States Tax Court opinions ⓘ
precededBy	Board of Tax Appeals reports ⓘ
publisher	Government Printing Office ⓘ surface form: U.S. Government Publishing Office
publishes	decisions of the United States Tax Court ⓘ opinions of the United States Tax Court ⓘ
relatedTo	Internal Revenue Code ⓘ Code of Federal Regulations ⓘ surface form: Treasury Regulations federal tax procedure ⓘ
scope	civil tax controversies ⓘ disputes between taxpayers and the Internal Revenue Service ⓘ
subjectMatter	United States federal income tax disputes ⓘ federal tax law ⓘ tax deficiency determinations ⓘ taxpayer petitions ⓘ
timeCoverage	opinions issued after the establishment of the United States Tax Court ⓘ
usedBy	accountants ⓘ judges ⓘ legal researchers ⓘ tax attorneys ⓘ
usedFor	legal citation of United States Tax Court opinions ⓘ precedent in tax litigation ⓘ
usedIn	tax controversy practice ⓘ tax planning ⓘ tax research ⓘ

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.