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Tax Law

A guide to federal tax law research.

Case Law

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:

Other Courts

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: