Answered By: Library Reviewer Last Updated: Oct 16, 2014 Views: 167
The Tax Court issues three types of opinions: regular, memorandum and summary opinions. Regular opinions involve questions of law, whereas memorandum opinions involve questions of fact where the law is well settled. Summary opinions are issued under the small case procedure and have no precedential value, nor can they be appealed.
The official sources for regular opinions are:
- Reports of the United States Board of Tax Appeals (1924-1942)
- Reports of the U.S. Tax Court (1942-present)
- United States Tax Court
Regular, memorandum and summary opinions are also available from the following sources:
For information on researching tax law, please see the law library’s guide, Federal Tax Research.