It looks like you're using Internet Explorer 11 or older. This website works best with modern browsers such as the latest versions of Chrome, Firefox, Safari, and Edge. If you continue with this browser, you may see unexpected results.

Federal Tax Law Research: U.S. Tax Court

Tax Court Homepage

Homepage

Tax Court Website Features & Functions

Court Rules
Court Forms
Docket Search
Opinion Search
Judge Information
Telephone Numbers
Electronic Access for Parties & Representatives

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).