Federal income tax cases originate in either the U.S. Tax Court, the U.S. Court of Federal Claims, or the U.S. District Courts.
U.S. Tax Court
The U.S. Tax Court issues 2 types of decisions. A regular decision involves a new or unusual point of law; a memorandum decision involves the application of existing law or an interpretation of fact.
Tax court regular decisions can be found in:
Tax court memorandum decisions can be found in:
Federal tax cases from the U.S. Court of Federal Claims and the U.S. District Courts are reported in the Federal Supplement and in the following: