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Federal Tax Resources: Case Law

Locate specific types of tax documents in the databases and in print.

Sources of Case Law

This page includes descriptions of tax case law and general case law and where to find it.

American Federal Tax Reports

Text of federal and state court decisions pertaining to federal tax laws

Cited as AFTR or AFTR2d

Citator

Citations to tax decisions

See Checkpoint for access

United States Reports

Cases decided by the U.S. Supreme Court; Cited as US

U. S. Supreme Court Digest

The word index can be used to find citations to Supreme Court cases reported in the United States Reports

Located at KF101.1 U55 (1st fl.)

Tax Court Reports

Regular decisions of the U.S. Tax Court; earlier decisions were published as Board of Tax Appeals Reports (BTA) 1924-1942; Cited as TC

See Checkpoint or IntelliConnect for access.

Also see JU 11.7 (3rd Fl., Federal Doc.)

South Eastern Reporter 2nd Series

Compilation of cases argued and determined in the courts of SC, NC, GA, VA, and WV; Cited as SE2d

Located at KF135 .S6 (1st Fl.)

United States Statutes at Large

Chronological arrangement of laws for every session of Congress

U.S. Tax Cases

Text of federal court decisions (U.S. District Courts, U.S. Court of Claims, U.S. Court of Appeals, and U.S. Supreme Court) and landmark state court decisions dealing with federal taxation; Cited as USTC

Federal Reporter 2nd Series

Compilations of selected cases decided in the lower federal courts, including the U.S. Court of Appeals and U.S. Court of Claims; Cited as F2d

 Print item located in off-campus storage; Locate and request a volume

Federal Supplement and Federal Supplement 2nd Series

Compilations of selected cases decided in the lower federal courts, including the U.S. Court of Appeals and U.S. Court of Claims; Cited as fsupp and fsupp2d

Federal Supplement - Print item located in off-campus storage; Locate and request a volume

Federal Supplement, 2nd series - Print item located in off-campus storage; Locate and request a volume

Your Librarian

Meredith Futral's picture
Meredith Futral
Contact:
Cooper Library
Room 407B
(864) 656-6373