How to cite tax court cases

how to cite tax court cases

When will the Judge decide my case? (When will I find out whether I’ve won or lost my case?)

  1. There is no fixed time within which a Judge will decide your case. The Judge might issue an oral opinion (called a Bench Opinion) during the trial session. If a Bench Opinion is not issued, the Judge will return to Washington, D.C. to review the testimony and exhibits in the case and issue an opinion as quickly as practicable.
  • Does the Tax Court issue different types of opinions?

    Yes. The different kinds of opinions are set forth below.

    A. Bench Opinion - As described above, the Judge may issue a Bench Opinion in a regular or S case during the trial session. In this situation, the Judge orally states the opinion in court during the trial session. The Tax Court will send you a copy of the transcript reflecting the Judge's opinion within a few weeks after the trial. A Bench Opinion cannot be relied on as precedent. All bench opinions delivered after March 1, 2008, are electronically viewable through the Tax Court's Docket Inquiry system.

    B. Summary Opinion - A Summary Opinion is issued in an S case. A Summary Opinion cannot be relied on

    as precedent, and the decision cannot be appealed.

    C. Tax Court Opinion or Memorandum Opinion - The Chief Judge decides whether an opinion in a regular case will be issued as a Memorandum Opinion or as a Tax Court Opinion.

    Generally, a Memorandum Opinion is issued in a regular case that does not involve a novel legal issue. A Memorandum Opinion addresses cases where the law is settled or factually driven. A Memorandum Opinion can be cited as legal authority, and the decision can be appealed. A Memorandum Opinion is cited as [Name of Petitioner] v. Commissioner. T.C. Memo. [year issued - #].

    Generally, a Tax Court Opinion is issued in a regular case when the Tax Court believes it involves a sufficiently important legal issue or principle. A Tax Court Opinion can be cited as legal authority, and the decision can be appealed. A Tax Court Opinion is cited as [Name of Petitioner] v. Commissioner. [Volume of Tax Court Reports] T.C. [page of the volume] (year issued).

    The opinions of the Tax Court (other than Bench Opinions) are posted daily on the Tax Court's Web site after 3:30 p.m. (Eastern time) and categorized as described above. Bench Opinions issued after March 1, 2008, are electronically viewable on the Tax Court's Web site.

    Source: ustaxcourt.gov

    Category: Taxes

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