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Forums for Tax Cases
Tax cases may begin in the U.S. Tax Court, the U.S. Court of Federal Claims or the U.S. District Courts. In addition, significant tax controversies may arise in bankruptcy cases. When appealed, these cases ordinarily move up the hierarchy of the court system following the lines indicated in the diagram.
Understanding Tax Court Opinions
How to Read Tax Court Opinions
This link takes the user to a PDF copy of an article by the Honorable Mary Ann Cohen, Judge, U.S. Tax Court. 1 Hous. Bus. & Tax L. J. 1 (2001).
United States Tax Court Reports
Call Number: Third floor KF6280 .A2 .T37
Villanova Subscription Databases
Use the Court Opinions link to search for case law. Bloomberg covers all levels of the federal courts as well as the U.S. Tax Court (regular, memorandum and summary opinions), the Court of Federal Claims and the Bankruptcy Courts. Bloomberg Law is particularly useful for searching federal court dockets, including the U.S. Tax Court. It covers the Tax Court docket from 1986 to current. Coverage of other federal court dockets varies by court. Using the "Dockets" link underthe "Research Tools" column, select by court and search by keyword, party name, date range, etc.
These databases may be accessed by faculty and students of the Villanova University School of Law.
Use the three tabs below the search box to select "Cases" as the Content Type, "U.S. Federal" as the Jurisdiction and "Tax Law" as the Practice Area. Coverage includes all levels of the federal courts as well as the U.S. Tax Court (regular, memorandum and summary opinions), the Court of Federal Claims and the Bankruptcy Courts.
After logging in to Checkpoint, this link should take you to the Federal Tax Decisions content within the system. It covers U.S. Tax Court cases (regular, memorandum and summary opinions) as well as the cases published in the American Federal Tax Reports (AFTR), which includes tax cases from all levels of the federal courts (Supreme, Courts of Appeals and District), the Court of Federal Claims and the Bankruptcy Courts.
Westlaw Federal Tax Cases
This database covers cases from all levels of the federal court system (Supreme, Courts of Appeals, and District) as well as the U.S. Tax Court (regular, memorandum and summary opinions), Court of Federal Claims and Bankruptcy Courts.